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The territorial government of Gibraltar, based on law in the 2006 constitution, collects its own taxes and budgets its costs and capital expenditure, with maximum personal tax rates of 28% and company tax of 10%. Spain notes that the European Commission is investigating the tax regime of Gibraltar and that Spain considers Gibraltar a tax haven.
The closed Spanish gate at the border between Gibraltar and Spain, 1977. The Gibraltar territory currently contains an 800-metre (2,625 ft) long section of the isthmus that links the Rock with mainland Spain. Spain does not acknowledge British sovereignty over Gibraltar beyond the fortified perimeter of the town as at 1704.
Gibraltarians entering Spain after the land border between Spain and Gibraltar was opened on 15 December 1982. 1982 15 December – The re-opening of the border was initially delayed due to the war between the United Kingdom and Argentina over the Falkland Islands. Upon the change in the Spanish government, with the Socialist Party in power ...
Spain, Britain and the European Union agreed on Dec. 31, 2020, hours before Britain's full exit from the bloc, that Gibraltar would remain part of EU agreements such as the Schengen Area and Spain ...
Spain attempted to retake Gibraltar in 1727 and most notably in 1779, when it entered the American Revolutionary War on the American side as an ally of France. [45] The capture of Gibraltar was recognised as a great achievement in Lisbon and by all the trading interests in the Mediterranean. [1]
The Brussels Agreement was concluded in November 1984 and implemented in February 1985. [2] Spain's application to join the EEC proved to be the key factor since Britain linked Spain's membership with the opening of the frontier with Gibraltar and threatened to veto the application otherwise. [2]
Strong as the Rock of Gibraltar. Gibraltar: Exchange Publications. OCLC 48491998. James, Thomas (1771). The History of the Herculean Straits now called the Straits of Gibraltar including those Ports of Spain and Barbary that lie Contiguous thereto, volume 1. London: C. Rivington. OCLC 834168580. Levie, Howard S. (1983). The Status of Gibraltar ...
On 19 June the Spanish leader Francisco Franco offered to bring Spain into the war on the side of Germany, then on 18 July 1940 Franco declared that Spain had 2,000,000 soldiers ready to retake Gibraltar and expand Spanish interests in North Africa.