Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

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 footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Finance --- Gibraltar --- Economic conditions. --- Funding --- Funds --- Economics --- Currency question --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

International law. --- Diplomatic relations --- Politics and government --- Gibraltar --- Spain --- Great Britain --- International status --- Foreign relations --- Law of nations --- Nations, Law of --- Public international law --- Law --- Relations --- Espagne --- Espainiako Erresuma --- España --- Espanha --- Espanja --- Espanya --- Estado Español --- Hispania --- Hiszpania --- Isupania --- Kingdom of Spain --- Regne d'Espanya --- Reiaume d'Espanha --- Reino de España --- Reino d'Espanya --- Reinu d'España --- Sefarad --- Sepharad --- Shpanie --- Shpanye --- Spanien --- Spanish State --- Supein --- Anglia --- Angliyah --- Briṭanyah --- England and Wales --- Förenade kungariket --- Grã-Bretanha --- Grande-Bretagne --- Grossbritannien --- Igirisu --- Iso-Britannia --- Marea Britanie --- Nagy-Britannia --- Prydain Fawr --- Royaume-Uni --- Saharātchaʻānāčhak --- Storbritannien --- United Kingdom --- United Kingdom of Great Britain and Ireland --- United Kingdom of Great Britain and Northern Ireland --- Velikobritanii͡ --- Wielka Brytania --- Yhdistynyt kuningaskunta --- Northern Ireland --- Scotland --- Wales --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- イスパニア --- スペイン --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀 --- international relations --- international law --- transborder cooperation