TY  - JOUR
AB  - 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.
VL  - 2
IS  - 2
SN  - 1368-5201
DO  - 10.1108/eb027184
UR  - https://doi.org/10.1108/eb027184
AU  - Marrache Benjamin J.S.
PY  - 1998
Y1  - 1998/01/01
TI  - Gibraltar: An Overview
T2  - Journal of Money Laundering Control
PB  - MCB UP Ltd
SP  - 174
EP  - 180
Y2  - 2024/04/18
ER  -