RT journal article
T1 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
T2 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
A1 Checa Rodríguez, Álvaro
A2 Derecho Internacional PúblicoPenal y Procesal
K1 Tax Agreements
K1 Tax residency
K1 Double Taxation
K1 Administrative cooperation in tax matters
K1 Gibraltar
K1 Spain
K1 Acuerdos en materia de fiscalidad
K1 residencia fiscal
K1 doble imposición
K1 cooperación administrativa en materia fiscal
K1 España
AB 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.
PB Editorial UCA
SN 2444-7382
YR 2019
FD 2019-12-20
LK http://hdl.handle.net/10498/23230
UL http://hdl.handle.net/10498/23230
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-may-2026