Gibraltar on OECD tax information exchange white list

Gibraltar supplement: December 2009

The white list is a list of countries that have signed 12 or more TIEAs, criteria decided by the Group of 20 and the OECD in April 2009.

Gibraltar, like most other countries, and in order to avoid discrimination against its finance centre, waited for the establishment of a level playing field before actively seeking partner countries with which to sign TIEAs. This happened in March when Switzerland, Luxembourg and Austria, as full members of the OECD, accepted the tax information exchange princip

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