not change the status of Gibraltar as a British colony with only the UK having right to discuss Gibraltar matters at the international level. The territorial government of Gibraltar, based on law in the 2006 constitution, collects its own taxes and budgets its costs and capital expenditure, with maximum personal tax rates of 28% and company tax of 10%. Spain notes that the European Commission is investigating the tax regime of Gibraltar and that Spain considers Gibraltar a tax haven. The UK believes Gibraltar meets all EU laws relating to anti-money-laundering, direct taxation and financial supervision. Gibraltar has a robust financial regulation system with anti-tax-evasion agreements including exchange of tax information agreements with 79 countries including all the EU countries, except Spain which has not responded. The UK asked for Gibraltar to be subject to an EU evaluation of its anti-money-laundering controls. Spain recalls that crimes of tobacco smuggling and money-laundering from Gibraltar had been noted in an EU anti fraud report in 2014. Crossing the land border between Gibraltar and Spain is subject to checks. Spain stresses that checks are not politically motivated, it being necessary to ensure strict compliance with EU border regulations to counter the common illicit trafficking issues and that Spain complies with the recommendations from the EU to improve the border crossing. The location of the checkpoint does not conform to the border recognised by Spain. The airport is a military area where civilian aircraft are permitted to operate. Spain claims the airfield is occupied illegally by the UK. The UK claims its sovereignty extends over the isthmus area on which the airfield is built. The UK also claims a three-mile limit in the territorial waters around Gibraltar whereas Spain claims maritime rights to all areas except inside the ports on Gibraltar. UK claims of incursions of Spanish vessels into Gibraltar territorial waters are considered by Spain to reflect routine activity of Spanish ships in their own waters. In 2004 a system of trilateral discussion began with Spain, the UK and Gibraltar participating. The discussions ended in 2010 with the UK and Gibraltar asking for their continuance from 2012 to 2014. Spain stating they believed the forum no longer existed and that only ad hoc discussions on local issues should take place with Campo de Gibraltar also included. In 2015 the UK reaffirmed its claim to sovereignty, that Gibraltar had its right to self-determination set