Los Acuerdos de Intercambio de Información Fiscal de Gibraltar
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Authors
- Teresa Pontón Aricha (ES) Universidad de Cádiz https://orcid.org/0000-0003-2326-7763
Abstract
Resumen: en este trabajo se analizarán los Acuerdos de Intercambio de Información fiscal firmados por Gibraltar; repasando el concepto de Acuerdo en sí mismo; el modelo que este territorio ha suscrito; y los efectos que de ello se derivan; ya que la firma de los mismos supone un cambio en la estrategia fiscal del Peñón debido a la presión de los distintos operadores internacionales que podrían llegar a tomar «medidas sancionatorias» contra los antiguamente denominados «paraísos fiscales».
Palabras clave: Intercambio Internacional de Información Tributaria, OCDE, Acuerdos de Intercambio de Información Fiscal, Gibraltar.
Abstract: This paper attempts to analyze the Tax Information Exchange Agreements signed by Gibraltar; reviewing the concept of TEIA itself; the model signed by this territory; and the resulting effects; since this position implies a change in the fiscal strategy of the Rock because of the pressure of the different international operators that could get to take “sanctions measures” against the formerly denominated “tax havens”.
Palabras clave: International Exchange of Tax Information, OECD, Tax Information Exchange Agreements.
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