UK: Gibraltar Tax Information Exchange Agreement (TIEA)
The UK has signed another Tax Information Exchange Agreement (TIEA), this time with Gibraltar, which will help to ensure that those liable to tax in the UK pay the right tax on investments in Gibraltar and on supplies of goods and services into and out of the UK.
The text of the TIEA can be accessed on the internet here.
Cathy Corns is a tax adviser and a partner at Mercer & Hole. The views given in this blog are personal to the author.
Date: 23rd September, 2009
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