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Gibraltar Reaffirms Commitment To Tax Information Exchange,
by Jason Gorringe, Tax-News.com, London
Friday, March 27, 2009
In the context of the ongoing debate and proposals for reform of the world financial
system in the run up to the forthcoming April 2, G20 London summit, the government
of Gibraltar released a statement on March 24 repeating its longstanding commitment
to exchange of information on the basis of the current OECD model agreement.
Gibraltar is one of the countries and territories that has committed to the
OECD standard. Gibraltar has concluded negotiations on the text of an agreement
with the United States of America, and of the operative parts of the text with
another of the largest OECD countries. The government has announced that both
are due to be signed shortly. In November last year the Gibraltar government
offered such agreements to all OECD member countries, through the OECD itself,
and has subsequently contacted other countries through bilateral means.
Gibraltar is an integral part of the European Union, including its single market
in financial services. Accordingly, all EU regulatory and supervisory directives
and other laws, as well as all European Union laws, agreements and measures
relating to transparency, exchange of information (including for tax purposes)
and regulatory co-operation and direct taxation already apply in Gibraltar.
Gibraltar’s finance centre is thus ‘on-shore’, noted
the government’s release, and continued:
"Gibraltar accordingly welcomes the current initiative to ensure the raising
of the bar on a broader, more global basis. We welcome the recent commitment
made by some countries to the OECD exchange of information standard, which finally
levels the playing field in this important area."
“Gibraltar shares the view that international co-operation in tax matters
has become increasingly important, and will inevitably and necessarily be an
ingredient of the new financial order that will emerge in the aftermath of the
current global financial crisis. Gibraltar remains willing to participate in
exchange of information on the OECD model basis”.
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