Open AccessThe Bilateral Tax Treaty between the United Kingdom and Spain Regarding Gibraltar: another Step in Gibraltar’s Quest for De-listing as a Tax Haven
Author(s) -
Álvaro Checa Rodríguez
Publication year - 2019
Publication title -
cuadernos de gibraltar
Language(s) - English
Resource type - Journals
ISSN - 2444-7382
DOI - 10.25267/cuad_gibraltar.2019.i3.1309
Subject(s) - tax haven , listing (finance) , haven , tax treaty , kingdom , treaty , political science , international trade , double taxation , economics , law , tax avoidance , finance , geology , paleontology , mathematics , combinatorics