This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal
All tax agreements providing for the exchange of information signed by Gibraltar (DTC and TIEA agreements) are available on this link. Information on a jurisdiction's exchange of information agreements contained on the web site reflects the most up to date information available to the Global Forum on Transparency and Exchange of Information for Tax Purposes.
This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.