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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Finance --- Gibraltar --- Economic conditions. --- Funding --- Funds --- Economics --- Currency question --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀

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The year 2004 marks three hundred years since Britain took possession of Gibraltar, a rocky promontory at the foot of the Iberian Peninsula sometimes referred to as 'The Rock'. Gibraltar: British or Spanish? provides a detailed study of the attempts that have been made by Spain, especially since 1984 when Britain and Spain signed an agreement to discuss the future of Gibraltar, to regain the sovereignty of 'The Rock', despite the wishes of the Gibraltarians.

Gibraltar --- Spain --- Great Britain --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀 --- Politics and government. --- Foreign relations --- Colonisation. Decolonisation --- International relations. Foreign policy

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Since 1945 Gibraltar's sovereignty has repeatedly been questioned. A strategic possession overlooking Africa at the mouth of the Mediterranean, Gibraltar is the victim of both history and geography and continues to be the barometer of Anglo-Spanish relations. Arguing that Gibraltar has played a much more proactive role in negotiations than is assumed, the book describes the objectives and actions of the Gibraltarians against the wider map of Anglo-Spanish relations.

International law. --- Law of nations --- Nations, Law of --- Public international law --- Law --- Gibraltar --- Great Britain --- Spain --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀 --- International status. --- Foreign relations

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While much has been written about Gibraltar from historical and political perspectives, sociolinguistic aspects have been largely overlooked. This book describes the influences which have shaped the colony's linguistic development since the British occupation in 1704, and the relationship between the three principal means of communication: English, Spanish and the code-switching variant Yanito. The study then focuses its attentions on the communicative forms and functions of Gibraltarian English. The closing of the border between Gibraltar and Spain (1969-1982), which effectively isolated the colony, had important social and linguistic repercussions. This volume presents the first full account of the language attitudes and identity of a new generation of Gibraltarians, all of whom were born after the border was re-opened. Adopting a variationist approach, this study analyses the extent to which the language use and phonetic realisations of young Gibraltarians differ from those of previous generations and the factors conditioning language variation and change.

Dialectology --- Sociolinguistics --- English language --- Spanish language --- Gibraltar --- Languages in contact --- Linguistic change --- 800:316 --- 802.0-08 --- Language and languages --- Language and society --- Society and language --- Sociology of language --- Language and culture --- Linguistics --- Sociology --- Integrational linguistics (Oxford school) --- Change, Linguistic --- Language change --- Historical linguistics --- Areal linguistics --- 800:316 Sociolinguistiek --- Sociolinguistiek --- 802.0-08 Engels. Engelse taalkunde--?-08 --- Engels. Engelse taalkunde--?-08 --- Social aspects --- Sociological aspects --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀 --- Languages --- Variation. --- Cambio linguístico --- Sociolinguística --- Lenguas en contacto

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International law. --- Diplomatic relations --- Politics and government --- Gibraltar --- Spain --- Great Britain --- International status --- Foreign relations --- Law of nations --- Nations, Law of --- Public international law --- Law --- Relations --- Espagne --- Espainiako Erresuma --- España --- Espanha --- Espanja --- Espanya --- Estado Español --- Hispania --- Hiszpania --- Isupania --- Kingdom of Spain --- Regne d'Espanya --- Reiaume d'Espanha --- Reino de España --- Reino d'Espanya --- Reinu d'España --- Sefarad --- Sepharad --- Shpanie --- Shpanye --- Spanien --- Spanish State --- Supein --- Anglia --- Angliyah --- Briṭanyah --- England and Wales --- Förenade kungariket --- Grã-Bretanha --- Grande-Bretagne --- Grossbritannien --- Igirisu --- Iso-Britannia --- Marea Britanie --- Nagy-Britannia --- Prydain Fawr --- Royaume-Uni --- Saharātchaʻānāčhak --- Storbritannien --- United Kingdom --- United Kingdom of Great Britain and Ireland --- United Kingdom of Great Britain and Northern Ireland --- Velikobritanii͡ --- Wielka Brytania --- Yhdistynyt kuningaskunta --- Northern Ireland --- Scotland --- Wales --- Adrar n Ṭariq --- Cäbäli-Tariq --- Cäbällütariq --- Calpis --- Cebelitarık --- Chibraltar --- Cîbraltar --- Dgibrâltar --- Djibraltar --- Gibartar --- Gibbilterra --- Gibiltæra --- Gibiltera --- Gibilterra --- Gibraaltar --- Gibralta Balḣsn --- Gibraltaras --- Ĝibraltaro --- Gibraltārs --- Giburalitari --- Giobraltair --- Giobráltar --- Givraltar --- Gjibraltari --- Hibraltar --- Jabal Ṭāriq --- Jibraltaar --- Jibraltar --- Jibrulta --- Jiburarutaru --- Kāmaka --- Xibraltar --- Zhibuluotuo --- イスパニア --- スペイン --- Γιβραλτάρ --- Гибралта Балhсн --- Гибралтар --- Гібралтар --- חיברלטר --- גיבראלטאר --- גיברלטר --- جبل طارق --- ジブラルタル --- 直布罗陀 --- international relations --- international law --- transborder cooperation --- Diplomatic relations. --- Politics and government. --- Gibraltar. --- Great Britain. --- Spain.