GENERAL INFORMATION

Known as Gib or the Rock, this small country has a great strategic importance because of its location at the bottom on the narrow gap between Europe and Africa.

From this spot a navy can potentially control shipping in and out of the Mediterrean, and for this reason the UK, as a key member of NATO has there its naval and military base.

Although being a British territory it has a separate legal jurisdiction from the UK and also a different tax system.

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