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October 18, 2019
Gibraltar and United Kingdom sign Double Taxation Agreement
On 17 October 2019, a written statement was published by the United Kingdom (UK) Parliament confirming that a Double Taxation Agreement (the Agreement) between the UK and Gibraltar was mutually accepted in an exchange of letters.
The written statement can be accessed here.
The Agreement will enter into force once both the UK and Gibraltar have notified each other that they have completed the procedures required by law to bring the Agreement into force.
Once in force, the Agreement will apply in Gibraltar as follows:
This is the first double tax agreement signed by Gibraltar. Details on the Agreement can be seen here.
For additional information with respect to this Alert, please contact the following:
EY Limited Gibraltar