Gibraltar retains OECD rating of ‘largely compliant’ on tax information exchange
The Chief Minister has thanked the competent authorities for their hard work.The legal and regulatory framework is in place in Gibraltar.
In accordance with the Peer Review Methodology, expert assessors are tax officials drawn from tax authorities of OECD Global Forum member jurisdictions with “substantial relevant experience of transparency and exchange of information for tax purposes, including relevant practical experience”.
Gibraltar has in place the legal and regulatory framework to give effect to its exchange of information mechanisms and a very wide treaty network covering all relevant partners.
Gibraltar’s response to the Second Round Peer Review assessment, including a series of meetings with public bodies and industry associations during the onsite visit to Gibraltar by the assessment team in 2019, was coordinated by the Income Tax Office and the Finance Centre Department.
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