The April 2019 agreement between Spain and the UK has come into force, declaring that Gibraltar will follow European Union rules on tax information exchange and anti-money laundering, and setting out a new test for the tax residence of individuals and legal persons under which any Spanish natural or legal persons who moves to Gibraltar in future will retain their Spanish tax residency. Spain has also agreed to remove Gibraltar from its list of uncooperative jurisdictions, which it has maintained separately from the European Union's own ...