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