The Government has announced two significant developments that underscore Gibraltar’s commitment to international tax cooperation, transparency and policy leadership. 

A statement from the Government follows below:

HM Government of Gibraltar is proud to announce two significant developments that underscore Gibraltar’s commitment to international tax cooperation, transparency and policy leadership. 

Firstly, Gibraltar has formally joined the Commonwealth Association of Tax Administrators (CATA), a key international body facilitating dialogue, knowledge exchange and capacity-building within the Commonwealth. This membership represents a strategic step in Gibraltar’s ongoing efforts to strengthen its tax governance, align with global best practices and is an important step in reinforcing its commitment to international tax cooperation. 

CATA, a trusted forum for dialogue and knowledge-sharing among Commonwealth tax administrations, provides an invaluable platform for member jurisdictions to engage and collaborate with peers on issues of tax policy, administration, enforcement and reform. Through this membership, Gibraltar gains access to a broad network of expertise and training resources that will support the continued development of its tax administration capabilities. 

In a related development and further demonstrating our commitment to global transparency and collaboration, Gibraltar was recently invited to participate as a guest speaker in an online OECD knowledge session dedicated to the implementation of the Pillar 2 initiative under their Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The virtual session, which attracted over 120 participants from tax authorities and policy institutions worldwide, focused on the practical challenges and considerations surrounding the adoption of the global minimum tax rules under Pillar 2. Gibraltar’s participation further affirms its standing as a cooperative and compliant jurisdiction. Senior officials from Gibraltar’s Income Tax Office joined the panel to present the jurisdiction’s approach to Pillar 2 implementation, outlining the steps taken so far, including legislative planning, stakeholder consultation and administrative preparedness in anticipation of our Pillar 2 implementation. The session offered a valuable opportunity to showcase how small, well-regulated jurisdictions can contribute meaningfully to global tax reform efforts. 

Commenting on these milestones, the Minister for Justice, Trade and Industry with responsibility for Taxation, the Hon Nigel Feetham KC MP, said: “Gibraltar’s accession to CATA marks another positive step in our ongoing strategy to proactively engage with respected international tax organisations and promote robust, transparent and effective tax practices. Similarly, our invitation to contribute to the OECD’s Pillar 2 knowledge session reflects international recognition of Gibraltar’s constructive approach and commitment to upholding global standards. We are proud to share our perspective as a small but sophisticated jurisdiction and to contribute to these important global discussions.” 

HM Government of Gibraltar reaffirms its commitment to maintaining a fair, competitive and internationally compliant tax system and looks forward to continued collaboration with CATA, the OECD and other international partners in pursuit of shared goals.