%0 Journal Article 
%A Checa Rodríguez, Álvaro
%T The Bilateral Tax Treaty between the United Kingdom and Spain Regarding Gibraltar: another Step in Gibraltar’s Quest for De-listing as a Tax Haven

%D 2019
%@ 2444-7382
%U http://hdl.handle.net/10498/23230
%X This article tries to address the different issues raised by the Tax Agreement between the United Kingdom and Spain regarding Gibraltar. In this sense, we aim at providing the reader with an insight on the Spanish tax consequences that the Agreement may bring to individuals and entities tax resident in Gibraltar.

%K Tax Agreements
%K Tax residency
%K Double Taxation
%K Administrative cooperation in tax matters
%K Gibraltar
%K Spain
%K Acuerdos en materia de fiscalidad
%K residencia fiscal
%K doble imposición
%K cooperación administrativa en materia fiscal
%K España
%~ Universidad de Cádiz