The Government of the Kingdom of the Netherlands
and
the Government of Gibraltar,
Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing;
Whereas it is acknowledged that Gibraltar under the Terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with the Netherlands;
Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD’s principles of effective exchange of information relating to taxes;
Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;
The Parties have agreed to conclude the following Agreement which contains obligations on the part of the Netherlands and Gibraltar only:
