ARRANGEMENT BETWEEN THE COMPETENT AUTHORITY OF THE UNITED STATES OF AMERICA AND THE COMPETENT AUTHORITY OF GIBRALTAR ON THE EXCHANGE OF COUNTRY-BY-COUNTRY REPORTSMay 5th, 2020
FiledMay 5th, 2020Whereas the Government of the United States of America and the Government of Gibraltar desire to increase international tax transparency and improve access of their respective tax authorities to information regarding the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which multinational enterprise groups (“MNE Groups”) operate through the automatic exchange of annual country-by-country reports (“CbC