DT8150 - Gibraltar: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Gibraltar for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance
Signed: 15 October 2019
Statutory Instrument number: SI 2020 No. 275
Entered into force: 24 March 2020
Has effect:
- in respect of taxes withheld at source, from 1 May 2020
- in Gibraltar, in respect of income and corporation tax from 1 July 2020
- in the UK, in respect of income tax and capital gains tax, from 6 April 2020; in respect of corporation tax, from 1 April 2020
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/gibraltar-tax-treaties