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of <h1>Article 8 DTAA: Confidentiality in Tax Information Sharing; Requires Consent for Foreign Disclosure.</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) between Gibraltar and another Contracting Party mandates that any information received under the agreement must be kept confidential. This information can only be disclosed to individuals or authorities within the jurisdiction of the receiving party, specifically for tax-related purposes such as assessment, collection, enforcement, prosecution, or appeals. Disclosure in public court proceedings or judicial decisions is permitted. However, sharing this information with any other person, entity, or foreign jurisdiction requires the express written consent of the competent authority of the party that provided the information.
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