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An international agreement has entered into force between the UK and Spain to improve tax co-operation between the tax authorities of Spain and Gibraltar.

The International Agreement on Taxation and the Protection of Financial Interests between Great Britain and Northern Ireland and Spain regarding Gibraltar entered into force on 4 March 2021 which will improve tax cooperation between the tax authorities of Spain and Gibraltar and provides rules for resolving conflicts over tax residency and enables administrative co-operation, through sharing of information and addressing disputes by means of a Joint Committee.


Issue: 1524
Categories: News