Gibraltar: An Overview

Journal of Money Laundering Control

ISSN: 1368-5201

Publication date: 1 April 1998


Gibraltar is a self‐governing British Dependent Territory, which has been part of the European Union since 1973, when it joined as a United Kingdom Dependent Territory under Article 227(4) of the Treaty of Rome. It is, however, exempted from the Common Customs Tariff, the Common Agricultural Policy and Harmonisation of Turnover Taxes (for example, there is no VAT in Gibraltar). Indeed, it is the only one of the UK dependencies which chose to do so.


Marrache, B. (1998), "Gibraltar: An Overview", Journal of Money Laundering Control, Vol. 2 No. 2, pp. 174-180.

Download as .RIS




Copyright © 1998, MCB UP Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.