Los Acuerdos de Intercambio de Información Fiscal de Gibraltar
Cuadernos de Gibraltar/Gibraltar Reports
Issue #2 (2016-2017)
Los Acuerdos de Intercambio de Información Fiscal de Gibraltar
Tax Information Exchange Agreements Signed by Gibraltar
Teresa PONTÓN ARICHA
Abstract: This paper attempts to analyze the Tax Information Exchange Agreements signed by Gibraltar; reviewing the concept of TEIA itself; the model signed by this territory; and the resulting effects; since this position implies a change in the fiscal strategy of the Rock because of the pressure of the different international operators that could get to take “sanctions measures” against the formerly denominated “tax havens”.
Palabras clave: International Exchange of Tax Information, OECD, Tax Information Exchange Agreements.
Texto completo
Cuadernos de Gibraltar – Gibraltar Reports
ISSN 2444-7382
Edita: Área de Derecho Internacional Público y Relaciones Internacionales de la Universidad de Cádiz