Checa Rodríguez, Álvaro. «The Bilateral Tax Treaty Between the United Kingdom and Spain Regarding Gibraltar: Another Step in Gibraltar’s Quest for De-Listing As a Tax Haven». Cuadernos de Gibraltar – Gibraltar Reports, no. 3 (abril 25, 2020). Accedido febrero 6, 2026. https://revistas.uca.es/index.php/cdg/article/view/5870.