This agreement does not affect the tax privileges of members of diplomatic or consular missions, in accordance with the general rules of international law or the provisions of specific agreements. 1. In the case of Gibraltar, double taxation is avoided as follows: 1. The territories help each other in the collection of tax receivables. This support is not limited by Articles 1 and 2. The competent authorities of the territories may, by mutual agreement, regulate the manner in which this article is applied. The 0% interest rate is subject to either the application and obtaining of contractual relief or a double tax passport before the interest is paid. Anyone usually residing in Gibraltar, who is taxable in Gibraltar, can apply for double taxation assistance for tax paid abroad. In the case of proof of payment made abroad, the applicant is entitled to a credit corresponding to a lower amount: c) if he has his usual residence in the two territories or in any of them, the competent authorities of the territories settle the matter by mutual agreement. intending to reach an agreement on the elimination of double taxation on income and capital taxes, without creating opportunities for non-taxation or reduced taxation through tax evasion or evasion (including through contractual purchasing schemes to obtain tax relief for residents of third countries or territories); I can confirm that the Government of Gibraltar agrees with the content of your letter of 1 October 2019, and this letter will constitute our mutual acceptance of the provisions of the ACCORD and the PROTOCOLE.
The timetable includes agreements between the UK Government of Great Britain and Northern Ireland and the Government of Gibraltar on the prevention of double taxation and the prevention of tax evasion and evasion. With the College, these rules are put into effect. (b) the competent authorities are not in a position to reach agreement on the solution referred to in paragraph 2 within two years of notification of the case to the competent authority of the other territory.