• Gibraltar - Greece
    Tax Information Exchange Agreement signed


    A Tax Information Exchange Agreement between Gibraltar and Greece was signed on 31 January 2013.

    The Agreement shall enter into force when each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force. Upon the date of entry into force, it shall have effect on the date of which the last notification is received:

    1. For criminal tax matters on that date: and
    2. For all other matters covered in Article 1, on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
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