Gibraltar

Gibraltar has exchange of information relationships with 26 jurisdictions through 0 DTCs and 26 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Sweden TIEA  16 Dec 2009  2009-12-16 3 Jul 2010  2010-07-03 Yes Yes
Turkey TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
New Zealand TIEA  13 Aug 2009  2009-08-13 13 May 2011  2011-05-13 Yes Yes
Portugal TIEA  14 Oct 2009  2009-10-14 24 Apr 2011  2011-04-24 Yes Yes
United States TIEA  31 Mar 2009  2009-03-31 22 Dec 2009  2009-12-22 Yes Yes
Faroe Islands TIEA  20 Oct 2009  2009-10-20 8 Jun 2011  2011-06-08 Unreviewed Yes
Mexico TIEA  29 Nov 2012  2012-11-29 27 Aug 2014  2014-08-27 Yes Yes
Italy TIEA  2 Oct 2012  2012-10-02 12 Jun 2015  2015-06-12 Yes Yes
Norway TIEA  16 Dec 2009  2009-12-16 8 Sep 2010  2010-09-08 Yes Yes
Denmark TIEA  2 Sep 2009  2009-09-02 13 Feb 2010  2010-02-13 Yes Yes
Austria TIEA  17 Sep 2009  2009-09-17 1 May 2010  2010-05-01 Yes Yes
South Africa TIEA  2 Feb 2012  2012-02-02 21 Jul 2013  2013-07-21 Yes Yes
Finland TIEA  20 Oct 2009  2009-10-20 6 May 2010  2010-05-06 Yes Yes
India TIEA  1 Feb 2013  2013-02-01 11 Mar 2013  2013-03-11 Yes Yes
France TIEA  22 Sep 2009  2009-09-22 9 Dec 2010  2010-12-09 Yes Yes
United Kingdom TIEA  27 Aug 2009  2009-08-27 15 Dec 2010  2010-12-15 Yes Yes
Australia TIEA  26 Aug 2009  2009-08-26 26 Jul 2010  2010-07-26 Yes Yes
Malta TIEA  24 Jan 2012  2012-01-24 1 Apr 2012  2012-04-01 Yes Yes
Greenland TIEA  20 Oct 2009  2009-10-20 24 Dec 2009  2009-12-24 Unreviewed Yes
Belgium TIEA  16 Dec 2009  2009-12-16 17 Jun 2014  2014-06-17 Yes Yes
Ireland TIEA  24 Jun 2009  2009-06-24 25 May 2010  2010-05-25 Yes Yes
Germany TIEA  13 Aug 2009  2009-08-13 4 Nov 2010  2010-11-04 Yes Yes
Poland TIEA  31 Jan 2013  2013-01-31 5 Dec 2013  2013-12-05 Yes Yes
Netherlands TIEA  23 Apr 2010  2010-04-23 1 Dec 2011  2011-12-01 Yes Yes
Iceland TIEA  16 Dec 2009  2009-12-16 18 Apr 2012  2012-04-18 Yes Yes
Guernsey TIEA  22 Oct 2013  2013-10-22 12 Mar 2014  2014-03-12 Yes Yes