evidence: - Gibraltar is a British overseas territory sitting near the southwestern tip of Europe on the Iberian Peninsula. [...] - It’s lucrative. Gibraltar is not a part of a customs union, allowing the territory to set its own taxes and tariffs on goods imported from outside the EU. To attract businesses, Gibraltar has set those taxes low, and for this reason is sometimes accused of being a corporate tax haven. It is also a major hub for online gambling businesses. [...] - Gibraltar was a part of the Kingdom of Castile, and later Spain, from 1492 until the Treaty of Utrecht in 1714. Prior to that, Gibraltar (and most of the rest of the Iberian Peninsula) was part of al-Andalus, or Moorish Spain. (The Moors were Muslim communities originally from North Africa.)