Gibraltar

gi-gibraltar


CRS

FATCA IGA Model Model 1A IGA
FATCA IGA Status Signed and “In Force”
FATCA CAA with the US Y
Treaty Relief under US Chapter 3
US Treaties and TIEAs
1st CRS Info Exch 2017
OECD AEoI MCAA Protocol/Amended Convention Signed
CRS Primary Legislation http://www.gibraltarlaws.gov.gi/articles/2014-06o.pdf
CRS Secondary Legislation http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/Gibraltar-Secondary-Legislation.pdf
CRS Guidance  n.a
CRS Excluded Financial Accounts http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/low-riskentityaccount/Gibraltar-List-of-low-risk.pdf
CRS Schema
CRS Approach Wider
ISO 3166 (2 digit alpha) GI
ISO3166 (3 digit numeric)
Numeric
292
Region EMEA
Sub Region Southern Europe
Fiscal Year 1 July – 30 June
ISO 4217 Currency Code GIP
About Gibraltar

CRS Reporting of 2016 in 2017

Jurisdiction Name Triggered by legal instrument First Exchange
Aland Islands 2017
Anguilla 2017
Argentina Y 2017
Barbados 2017
Belgium Y 2017
Bermuda 2017
Bonaire, Sint Eustatius and Saba 2017
Bulgaria Y 2017
Cayman Islands 2017
Colombia Y 2017
Croatia Y 2017
Curacao 2017
Cyprus Y 2017
Czech Republic Y 2017
Denmark Y 2017
Estonia Y 2017
Faroe Islands Y 2017
Finland Y 2017
France Y 2017
French Guiana 2017
Germany Y 2017
Greece Y 2017
Greenland Y 2017
Guadeloupe 2017
Guernsey 2017
Hungary Y 2017
Iceland Y 2017
India Y 2017
Ireland Y 2017
Isle of Man 2017
Italy Y 2017
Jersey 2017
Korea, Republic of Y 2017
Latvia Y 2017
Liechtenstein Y 2017
Lithuania Y 2017
Luxembourg Y 2017
Malta Y 2017
Martinique 2017
Mayotte 2017
Mexico Y 2017
Montserrat 2017
Netherlands Y 2017
Niue 2017
Norway Y 2017
Poland Y 2017
Portugal Y 2017
Reunion 2017
Romania Y 2017
Saint Martin (French part) 2017
San Marino Y 2017
Seychelles Y 2017
Slovakia Y 2017
Slovenia Y 2017
South Africa Y 2017
Spain Y 2017
Sweden Y 2017
Trinidad and Tobago 2017
Turks and Caicos Islands 2017
United Kingdom Y 2017
Virgin Islands (British) 2017


fatca-agreement-gibraltar-5-8-2014

iga-uk-gibraltar-annex-ii

qi-attachment-gibraltar

international-co-operation-regulations-2015-134-2015-08-21

2014-06o

gibraltar-secondarylegislation

gibraltar-list-of-low-risk