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Opinion

  • ANALYSIS: Interpreting a tax treaty is complex business, even for experts

    ANALYSIS: Interpreting a tax treaty is complex business, even for experts

    • March 23, 2019

    The tax treaty covering Gibraltar and Spain is at the centre of a fierce political row between the Gibraltar Government and the GSD over its implications for this community. The GSD says the agreement is “intrusive and harmful” and is damaging for the Rock’s interests, allowing Spain a say in the tax affairs of individuals

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  • A mad week in Brexitland

    A mad week in Brexitland

    • March 16, 2019

    The prospect of a hard Brexit, with its unforeseen and unpredictable economic consequences, has receded a little. While it remains the default legal position on March 29 in the absence of a deal, a majority of MPs in the House of Commons signalled clearly this week that they will not countenance such an outcome. We

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