TY - GEN TI - Global forum on transparency and exchange of information for tax purposes peer reviews : : Gibraltar 2014 SN - 978-92-61-22301-1 U1 - OCDE 354.468900724 G5623g-f 2014 PY - 2014/// CY - ParĂ­s, Francia : PB - Organisation for Economic Co-operation and Development, KW - RELACIONES FISCALES INTERGUBERNAMENTALES KW - GIBRALTAR KW - IMPUESTOS N1 - "phase 2: implementation of the standard in practice"; "October 2014 (reflecting the legal and regulatory framework as at August 2014)"; Incluye anexos ER -