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Protocol to the TIEA between the U.S. and Gibraltar has Entered into Force

|Treaty Development|United States-Gibraltar
United States-Gibraltar

On 29 June 2014, the protocol to the 2009 tax information exchange agreement between the U.S. and  Gibraltar entered into force. The protocol amends Article 5 Exchange of Information Upon Request by adding Article 5A Automatic Exchange of Information and 5B Spontaneous Exchange of Information.

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