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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 : Phase 2: Implementation of the Standard in Practice
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ISBN: 9264223010 1322341796 926422288X 9789264223011 Year: 2014 Publisher: Paris : OECD Publishing,

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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.


Book
Gibraltar
Authors: ---
ISBN: 129920127X 0708325157 9780708325155 9780708324813 0708324819 9781783165216 1783165219 Year: 2012 Publisher: Cardiff University of Wales Press

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A timely and up-to-date history of a place and people embroiled in an enduring international dispute.

Gibraltar
Author:
ISBN: 1134276753 1280160748 020332336X 9780203323366 9780415347952 0415347955 0415347955 9781134276752 9781280160745 9781134276707 9781134276745 9781138874473 Year: 2005 Publisher: London New York Routledge

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The year 2004 marks three hundred years since Britain took possession of Gibraltar, a rocky promontory at the foot of the Iberian Peninsula sometimes referred to as 'The Rock'. Gibraltar: British or Spanish? provides a detailed study of the attempts that have been made by Spain, especially since 1984 when Britain and Spain signed an agreement to discuss the future of Gibraltar, to regain the sovereignty of 'The Rock', despite the wishes of the Gibraltarians.


Book
A Stone in Spain's Shoe
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ISBN: 0853232199 1846317266 Year: 1994 Publisher: Liverpool University Press

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A detailed analysis of the attempt by Britain and Spain since 1980 to solve their dispute over the future of Gibraltar, the last remaining colony in Europe. Spain wants the restoration of her ‘territorial integrity’, whereas the Gibraltarians have never shown any interest in becoming part of Spain. Britain had ignored UN calls for negotiations, but following the restoration of Spanish democracy and with Spain due to become a fellow member of both NATO and the European Community, Britain felt an obligation to try to resolve the dispute. Using Spanish as well as British sources, the book examines the events which have taken place following the signing of the Lisbon Agreement between Britain and Spain to discuss the differences between them on this issue. It traces the effect of the Falklands/Malvinas war in 1982 on the Gibraltar negotiations, and shows that although the process was delayed, events in the South Atlantic did not prevent an explicit commitment in the Brussels Declaration of 1984 to discuss the thorny issue of the sovereignty of Gibraltar. Since that time, although communications and cooperation between Spain and the Rock have improved, little progress has been made towards resolving the question of sovereignty. A major stumbling block has been the Preamble to the Gibraltar Constitution of 1969, which has virtually given the Gibraltarians the power of veto over any agreements which Britain and Spain might make. Since 1988, when the veteran Chief Minister Sir Joshua Hassan stood down and was replaced by Joe Bossano, the Gibraltar government has followed a policy aimed at increasing the colony's self-reliance.

Britain, Spain, and Gibraltar, 1945-1990 : the eternal triangle
Authors: ---
ISBN: 1280326689 0203312473 1134910185 0203194632 9780203194638 9781134910182 9786610326686 6610326681 0415071453 9780415071451 9781134910137 1134910134 9781134910175 1134910177 9780415755870 0415755875 9781280326684 9780203312476 0203194667 9780203194669 Year: 1992 Publisher: London ; New York : Routledge,

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Since 1945 Gibraltar's sovereignty has repeatedly been questioned. A strategic possession overlooking Africa at the mouth of the Mediterranean, Gibraltar is the victim of both history and geography and continues to be the barometer of Anglo-Spanish relations. Arguing that Gibraltar has played a much more proactive role in negotiations than is assumed, the book describes the objectives and actions of the Gibraltarians against the wider map of Anglo-Spanish relations.

Gibraltar, identity and empire
Author:
ISBN: 0415347963 9781136005428 1136005420 9780415347969 9780203390078 0203390075 9781136005503 1136005501 9781136005589 1136005587 9780415864565 0415864569 9780415864565 1283967677 9781283967679 Year: 2006 Volume: 33 Publisher: London New York Routledge

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The principal argument in Gibraltar and Empire is that Gibraltarians constitute a separate and distinctive people, notwithstanding the political stance taken by the government of Spain. Various factors - environmental, ethnic, economic, political, religious, linguistic, educational and informal - are adduced to explain the emergence of a sense of community on the Rock and an attachment to the United Kingdom. A secondary argument is that the British empire has left its mark in Gibraltar in various forms - such as militarily - and for a number of reasons. Gilbraltar and Em

Language change and variation in Gibraltar
Author:
ISBN: 9789027218629 9027218625 9786612152252 1282152254 9027291594 9789027291592 9781282152250 6612152257 Year: 2008 Publisher: Amsterdam ; Philadelphia : John Benjamins Publishing,

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Book
The deepest border
Author:
ISBN: 1503607534 9781503607538 9781503606678 1503606678 Year: 2019 Publisher: Stanford, California

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This text presents the history of southern Iberia and the western Maghrib, and the Strait of Gibraltar between them, as a single bicontinental borderland, from roughly 1850 to 1970. Drawing on primary and secondary sources from several countries, it posits a long historical arc of transformation from a remote and hostile religious frontier into a multilaterally managed regional order.

Keywords

Borderlands --- Geopolitics --- World politics --- Border-lands --- Border regions --- Frontiers --- Boundaries --- History. --- Gibraltar --- Spain --- Morocco --- Empire chérifien --- Kingdom of Morocco --- Kingdom of Morrocco --- Maghrib --- Mamlaka al-Maghrebia --- Mamlakah al-Maghribīyah --- Maroc --- Marocko --- Marokko --- Maroko --- Marrakesh (Kingdom) --- Marrocos --- Marruecos --- Marruecos Francés --- Morokko --- Morokko Ōkoku --- Morrocco --- Royaume du Maroc --- Марокко --- モロッコ --- モロッコ王国 --- Morocco (Spanish zone) --- 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 --- イスパニア --- スペイン --- 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 --- Borderlands History. --- Borders. --- Interfaith relations. --- Mediterranean. --- Melilla. --- Mobility. --- Morocco. --- Spain. --- Strait of Gibraltar. --- Tangier.


Periodical
Cuadernos de Gibraltar.
Author:
ISSN: 24447382 Year: 2015 Publisher: Cádiz : Área de Derecho Internacional Público, Facultad de Derecho, Universidad de Cádiz,

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Keywords

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


Book
Gibraltar : Detailed Assessment Report of Observance of the Basel Core Principles.
Author:
ISBN: 1455284408 1451991851 1280896590 9786613737908 1452747822 Year: 2007 Publisher: Washington, D.C. : International Monetary Fund,

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Gibraltar’s Detailed Assessment Report of the Observance of the Basel Core Principles is examined. The principal risks are reputational risk, both for the Gibraltar authorities and for the banks, as the bulk of the assets managed are off the balance sheet with the investment risk carried by the client. Credit risk is largely limited to residential mortgage lending and is heightened by the rapid rise in prices both in Southern Spain and in Gibraltar itself.

Keywords

Banks and banking --- Finance --- Funding --- Funds --- Economics --- Currency question --- Agricultural banks --- Banking --- Banking industry --- Commercial banks --- Depository institutions --- Financial institutions --- Money --- State supervision --- Gibraltar --- 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 --- Economic policy. --- Banks and Banking --- Finance: General --- Industries: Financial Services --- Money and Monetary Policy --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financial Institutions and Services: Government Policy and Regulation --- General Financial Markets: Government Policy and Regulation --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Financial services law & regulation --- Monetary economics --- Capital adequacy requirements --- Basel Core Principles --- Financial services --- Bank supervision --- Financial regulation and supervision --- Credit --- Asset requirements --- Financial services industry

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