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European Union Committee draws special attention to Gibraltar/Spain tax and finance agreement

10 April 2019

The European Union Committee has published its ninth report on Brexit-related international agreements.


This report considers two international agreements, one of which has been drawn to the special attention of the House on the grounds it is politically important and gives rise to issues of public policy that the House might wish to debate prior to ratification:

  • International Agreement on Taxation and the Protection of Financial Interests Between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain regarding Gibraltar (CP 72)

This agreement, the first to be signed by the UK and Spain over Gibraltar since 1713, covers areas such as harmful tax practices, anti-money laundering regulations, and rules to resolve conflicts over tax residency between Spain and Gibraltar.

The Committee has also reported one agreement for information:

  • Interim Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Pacific States, of the other part (CP 76)

A short 'explainer' on the Lords EU Committee scrutiny of treaties is available on our website:

Further information