Malta and Gibraltar have signed a Tax Information Exchange Agreement (TIEA) which provides for a full exchange of information on tax matters.

The agreement includes all standard means to ensure due process is followed in tax information requests, including, for example, provisions to protect confidentiality of information. The TIEA will also adhere to public policy considerations and provisions related to protecting legal privilege.

The agreement was signed at the Malta High Commission in London on 24 January 2012.

Malta and Gibraltar are both members of the OECD Global Forum on Transparency and Exchange of Information.