Since 2010, Spain has stated that the trilateral dialogue has been over and that it is the originator of the initial request for a bilateral agreement with the United Kingdom with four-way ad hoc meetings, which would include Campo de Gibraltar. www.gibraltarlawyers.com/uploads/PDF/ISOLAS_Tax_Agreement.pdf The European Council has published a set of guidelines for EU-27 withdrawal negotiations. These guidelines state in Basic Principle 22 that “after the UK`s withdrawal from the EU, no agreement between the EU and the United Kingdom can be applicable to the territory of Gibraltar without the agreement between the Kingdom of Spain and the United Kingdom.”  The pro-Brexit Conservative, M.P. Jack Lopresti, found it shameful that the EU was trying to give Spain an effective veto over the future of british territory, ignoring the will of the people of Gibraltar.  Foreign Secretary Boris Johnson again reacted to the UK`s commitment to Gibraltar.  The Government of the United Kingdom will never enter into a sovereignty agreement without the agreement of the Government of Gibraltar and its people. Indeed, we will never enter a process without this agreement. The word “never” sends a substantial and clear confession and has been used for purposes. We have conveyed this message with confidence to the peoples and governments of Von Gibraltar and Spain. It is a sign of the maturity of our relationship now that this is accepted as a position of the United Kingdom. Gibraltar has a robust financial regulatory system, with agreements to combat tax evasion, including the exchange of tax information agreements with 79 countries, including all EU countries, with the exception of Spain, which has not responded.  The United Kingdom has requested that Gibraltar be subject to an assessment of its anti-money laundering controls.
 Spain recalls that in 2014, an EU report on anti-fraud uncovered crimes of tobacco smuggling and money laundering from Gibraltar. 6/16 On 18 October 2018, Spanish Prime Minister Pedro Sénchez announced that he had reached an agreement with Britain by declaring the Gibraltar Protocol “resolved” and indicating that the Spanish government would not oppose the UK`s withdrawal from the EU, particularly with regard to Gibraltar, which is one of the British overseas territories and is currently in the EU.   Any dispute that Spain has or might have over Gibraltar`s sovereignty will no longer concern any future trade agreement between Britain and the EU.  MADRID (Reuters) – Time is running out for a Brexit deal between Spain and Britain over Gibraltar, Spanish Foreign Minister Arancha Gonzalez Laya said on Thursday. On 12 July 2002, in an official statement in the House of Commons, Foreign Minister Jack Straw said that after 12 months of negotiations, the British government and Spain largely agree on many of the principles that should underpin a lasting settlement of Spanish sovereignty, including the principle that Britain and Spain should share sovereignty over Gibraltar.