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
| dc.contributor.author | Checa Rodríguez, Álvaro | |
| dc.contributor.other | Derecho Internacional Público, Penal y Procesal | es_ES |
| dc.date.accessioned | 2020-06-25T11:28:34Z | |
| dc.date.available | 2020-06-25T11:28:34Z | |
| dc.date.issued | 2019-12-20 | |
| dc.identifier.issn | 2444-7382 | |
| dc.identifier.uri | http://hdl.handle.net/10498/23230 | |
| dc.description.abstract | 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. | es_ES |
| dc.description.abstract | Este artículo trata de analizar las diferentes cuestiones que suscita el Acuerdo en materia de fiscalidad entre el Reino Unido y España en relación con Gibraltar. En este sentido, se pretende proporcionar al lector un análisis de las implicaciones fiscales que el Acuerdo puede tener sobre individuos y entidades residentes fiscales en Gibraltar. | es_ES |
| dc.format | application/pdf | es_ES |
| dc.language.iso | eng | es_ES |
| dc.publisher | Editorial UCA | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
| dc.source | Cuadernos de Gibraltar/Gibraltar Reports Nº3 (2018-2019) | es_ES |
| dc.subject | Tax Agreements | es_ES |
| dc.subject | Tax residency | es_ES |
| dc.subject | Double Taxation | es_ES |
| dc.subject | Administrative cooperation in tax matters | es_ES |
| dc.subject | Gibraltar | es_ES |
| dc.subject | Spain | es_ES |
| dc.subject | Acuerdos en materia de fiscalidad | es_ES |
| dc.subject | residencia fiscal | es_ES |
| dc.subject | doble imposición | es_ES |
| dc.subject | cooperación administrativa en materia fiscal | es_ES |
| dc.subject | España | es_ES |
| dc.title | 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 | es_ES |
| dc.title.alternative | El acuerdo internacional en materia de fiscalidad entre el Reino Unido y España sobre Gibraltar: un paso más en el objetivo de Gibraltar de salir de las listas de paraísos fiscales | es_ES |
| dc.type | journal article | es_ES |
| dc.rights.accessRights | open access | es_ES |
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