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
DOI
https://doi.org/10.25267/Cuad_Gibraltar.2019.i3.1309Info
Authors
- Álvaro Checa Rodríguez (ES) University of Cadiz (Spain)
Abstract
his article tries to address the different issues raised by the Tax Agreement between the United Kingdom and Spain regarding Gibraltar. In this sense, we aim at providing the reader with an insight on the Spanish tax consequences that the Agreement may bring to individuals and entities tax resident in Gibraltar.
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