TREATIES AND OTHER INTERNATIONAL ACTS SERIES 14-629

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TAXATION

Information Exchange

Protocol Between

the UNITED STATES OF AMERICA

and GIBRALTAR

Amending the Agreement of

March 31, 2009

Signed at London May 8, 2014
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 GIBRALTAR

 Taxation: Information Exchange

 Protocol amending agreement of March 31, 2009.

 Signed at London May 8, 2014;

 Entered into force June 29, 2014.

 
PROTOCOL

Amending the Agreement between

the Government of the United States of America and the Government of Gibraltar

for the Exchange of Information Relating to Taxes,

signed at London, on March 31, 2009.

The Government of the United States of America and the Government of

Gibraltar (hereinafter "the parties"),

Desiring to amend the Agreement between the Government of the United

States of America and the Government of Gibraltar for the Exchange of

Information Relating to Taxes, signed at London, on March 31, 2009,

Noting that the Government of the United Kingdom of Great Britain and

Northern Ireland (the "United Kingdom") provided a copy of a Letter of

Entrustment, via diplomatic note number EUD MED/001/14 of 17 April 2014, to

the United States in which the United Kingdom has entrusted Gibraltar to negotiate

and conclude a tax information exchange agreement with the United States,

Have agreed as follows:

ARTICLE I

The following shall be added after Article 5 (Exchange of Information Upon

Request):

"ARTICLE 5A

Automatic Exchange of Information

1. The competent authorities of the parties may automatically transmit

information to each other for the purposes referred to in Article 1 (Scope of

the Agreement). The parties shall determine the items of information to be

exchanged pursuant to this Article and the procedures to be used to

exchange such items of information.

2. The competent authorities of the parties may mutually agree on

additional procedures to be used for the purposes of this Article.

!
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF

THE UNITED STATES OF AMERICA: GIBRALT

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ARTICLE 5B

Spontaneous Exchange of Information

The competent authority of a party may spontaneously transmit to the

competent authority of the other party information that has come to the attention of

the first-mentioned competent authority and that the first-mentioned competent

authority supposes to be foreseeably relevant to the accomplishment of the

purposes referred to in Article 1 (Scope of the Agreement). The competent

authorities of the parties shall determine the procedures to be used to exchange

such information."

ARTICLE II

This Agreement shall enter into force one month from the date of Gibraltar's

written notification to the United States that Gibraltar has completed its necessary

internal procedures for entry into force of this Agreement.

In witness whereof, the undersigned, being duly authorized thereto by the

respective parties, have signed this Protocol.

Done at London in duplicate, this 8th day of May, 2014.