This follows on from the UK, who ratified the treaty under UK domestic law on 16th March 2020.

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...

The Tax Treaty between Spain and Gibraltar came into effect on 4th March 2021, the taxable period of which will come into force in Spain as from 1 January 2022.

The deal will also position Gibraltar's offering on a level playing field with competing jurisdictions that currently already have double taxation agreements with the UK.

Adrian Pilcher, Senior Associate – Stuart Dalmedo, and Associate – Julian Warwick, have contributed to the latest edition of Chambers Corporate Tax Global Practice Guide.

Throughout 2013 tax authorities across the world have been falling over themselves to sign up to new inter governmental agreements for one simple reason –to enable states to get information about the income (earned or passive) its taxpayers generate abroad.

The guide covers common issues in private client laws, including pre-entry tax planning; connection factors; taxation issues on inward investment; succession planning; trusts and foundations; immigration issues; ...

In the latest step of the ratification process, the Spanish Senate on Wednesday 16 September approved the international agreement on taxation and the protection of financial interests ...

On Saturday 13th March 2021, the Governments and Parliaments of the Kingdom of Spain and the United Kingdom have now taken all steps necessary to ratify the entry into force of the International Agreement...

A tax treaty between the United Kingdom and the Kingdom of Spain regarding Gibraltar has been agreed on the 4th of March.

Although it may be as long as three months before Gibraltar learns whether or not its tax case against the European Commission has been successful, this week’s four and a half hour hearing of oral evidence before the European Court of Justice in Luxembourg has strengthened a sense of quiet optimism about the outcome among the Government’s legal team. A ruling in Gibraltar’s favour will open the door to a new tax structure that, it is widely believed, will see the application of an across-the-bo

The Gibraltar government confirmed, in a briefing to the Brexit Transition Advisory Group (BTAG) on 29 January, that the expected date for the entry into force of the UK-EU treaty to govern Gibraltar's post-Brexit relationship with the EU is 10 April 2026, a significant advancement on previously indicated timelines for the treaty's application.

The optimism over Gibraltar’s on-going economic growth and the development of the jurisdiction as a leading and well regulated finance centre has continued in 2005 despite some uncertainty surrounding the final outcome of a legal ruling on Gibraltar’s proposed new measures on corporate taxes

On 31st December 2020, the Chief Minister of Gibraltar, Fabian Picardo, announced that a Framework Agreement had been reached between the United Kingdom and Spain in respect of Gibraltar...

On 15 July 2026, the UK–EU Agreement in respect of Gibraltar enters provisional application, fundamentally altering the operational environment for fund managers. While the treaty does not restore EU passporting or change Gibraltar's domestic fund framework, it eliminates border friction and introduces unprecedented Schengen mobility advantages for Gibraltar residents. How will these changes reshape the calculus for fund principals considering where to base their operations?

While not as dramatic as anticipated, Gibraltar’s recent budget provides a timetable for the long-awaited introduction of a new low corporate tax regime, says Michael Castiel, partner at Hassans.

The development of Gibraltar's offshore trust business has been linked with the growth in its importance as a banking centre for private clients.

The Kingdom of Saudi Arabia (KSA) stands out as a compelling destination for European companies looking to expand into new markets. Saudi Arabia's economy is undergoing a transformation...

The Gibraltar Spanish Tax treaty aims to eliminate uncertainty around the tax position of people who are treated as tax resident in both countries.

The main purpose of the Treaty is to eliminate double taxation between residents in Gibraltar and/or the United Kingdom in respect to taxes of income and gains.