Gibraltar:
Gibraltar Ratifies Double Tax Agreement With The UK
12 May 2020
Fiduciary Group
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On 20th March 2020, the Income Tax (Amendment) Bill
2020 was passed, giving Gibraltar domestic effect to the double tax
treaty, and the protocol to that treaty, that were signed by
Gibraltar and the UK in October 2019.
This follows on from the UK, who ratified the treaty under UK
domestic law on 16th March 2020. The double tax teary,
and the protocol, will now come into force when Gibraltar and the
UK have notified each other that their domestic legislative
processes required to bring that agreement into effect are
complete.
For more information on the double tax treaty with the UK, see
here.
Originally Published by ISOLAS LLP march 3, 2020
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