The Gibraltar government has announced the entry into force of the International Cooperation (Tax Information) Act 2009 on December 21, 2009, making the Tax Information Exchange Agreements it has signed with the US and Greenland operational.
The TIEA with the United States entered into force on December 22, and in the case of Greenland, on December 24.
The agreements will allow the countries’ tax authorities to request information about taxpayers resident in their countries, and are designed to prevent tax evasion.
The text of the two agreements will be available on the Gibraltar Government’s website, and will be published in the Gazette.
A comprehensive report in our Intelligence Report series, examining in depth the situation of offshore transparency and secrecy in a number of the most prominent jurisdictions, is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report2.asp
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