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The Gibraltar Government has recently published regulations to implement EU MDR (aka DAC6) as well as  ATAD Article 5 (Exit Taxation) and ATAD 2 (which extends hybrid mismatch rules to third countries).

PwC EUDTG - Gibraltar implements DAC6

PwC EUDTG - Gibraltar implements ATAD Article 5

PwC EUDTG - Gibraltar implements ATAD 2