International treaty

Gibraltar: tax treaties

Tax treaties and related documents between the UK and Gibraltar.

Documents

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Details

2019 Gibraltar-UK Double Taxation Agreement 鈥� in force

皇冠体育app Double Taxation Agreement was signed on 15 October 2019. It entered into force on 24 March 2020.

皇冠体育app Agreement takes effect in the United Kingdom from:

  • 1 May 2020 for taxes withheld at source
  • 6 April 2020 for Income Tax and Capital Gains Tax
  • 1 April 2020 for Corporation Tax

皇冠体育app Agreement takes effect in Gibraltar from:

  • 1 May 2020 for taxes withheld at source
  • 1 July 2020 for Income Tax
  • 1 July 2020 for Corporation Tax

2009 Tax Information Exchange Agreement as amended by the 2013 Exchange of Letters 鈥� in force

皇冠体育app Tax Information Exchange Agreement (TIEA) entered into force on 15 December 2010. 皇冠体育app exchange of letters signed in London and Jakarta on 21 November 2013 amending the TIEA entered into force on 30 June 2014.

Updates to this page

Published 8 November 2017
Last updated 8 April 2020 show all updates
  1. 皇冠体育app 2019 Gibraltar-UK Double Taxation Agreement 鈥� in force has been added.

  2. 皇冠体育app 2019 Gibraltar-UK Double Taxation Agreement 鈥� not in force has been updated.

  3. 皇冠体育app 2019 Gibraltar-UK Double Taxation Agreement 鈥� not in force has been updated.

  4. 皇冠体育app 'Tax Information Exchange Agreement: exchange of information - in force' and '2019 Gibraltar-UK Double Taxation Agreement 鈥� not in force' have been added.

  5. First published.

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