On 24 January 2012, Gibraltar and Malta signed a Tax Information Exchange Agreement providing for a full exchange of information on tax matters.
The Agreement strengthens bilateral relations, particularly in the fields of financial services and business. During the signing, various areas were discussed in which Malta and Gibraltar can cooperate fully to develop an even closer business relationship.This agreement ensures due process is followed in tax information requests and includes provisions to protect confidentiality of information and legal privilege. It also adheres to public policy considerations.
Malta and Gibraltar are both members of the OECD Global Forum on Transparency and Exchange of Information.