The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014
These Regulations are made to give effect to four agreements to improve international tax compliance. The agreements are those made between the Government of the United Kingdom of Great Britain and Northern Ireland, and each of the Government of the Isle of Man (agreement signed on 10th October 2013), the States of Guernsey (agreement signed on 22 October 2013), the Government of Jersey (agreement signed on 22nd October 2013) and the Government of Gibraltar (agreement signed on 21st November 2013).