The Government of Gibraltar has published a Chief Minister's note concerning the implementation of the tax treaty (agreement) with Spain, which was signed by Spain and the UK (on behalf of Gibraltar) on 4 March 2019. The treaty includes provisions on tax residence, administrative cooperation in tax matters, and other matters. The note covers the purpose and the need for the treaty, the aims of the parties, the relevant tax rules of the parties, the model basis of the treaty, the benefit of …