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Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6

Report

OECD/G20 Base Erosion and Profit Shifting Project

1 April 2021

Gibraltar

A. Progress in the implementation of the minimum standard

Gibraltar has one tax agreement in force with the United Kingdom, as reported in its response to the Peer Review questionnaire. Gibraltar’s agreement complies with the minimum standard.

Gibraltar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Gibraltar.

Summary of the jurisdiction response - Gibraltar

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

United Kingdom

Yes

PPT alone

N/A

N/A