# The Double Taxation Relief and International Tax Enforcement (Gibraltar) Order 2020, Article 2: Double taxation and international tax enforcement arrangements to have effect


It is declared that—
(a) the arrangements specified in the Schedule have been made with the Government of Gibraltar—
(i) with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of the Government of Gibraltar, and
(ii) for the purpose of assisting international tax enforcement; and
(b) it is expedient that those arrangements should have effect.

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Source: https://www.legislation.gov.uk/ukdsi/2020/9780111191743/article/2 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-gibraltar-order-2020/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.