The amending protocol between United States and Gibraltar, signed on 8 May 2014, entered into force on 29 June 2014. The protocol generally applies from 29 June 2014.
Under this agreement, the parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the parties concerning the taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of tax with respect to persons subject to such taxes, or to the investigation or prosecution of criminal tax matters in relation to such persons.
