Following international jurisprudence on tax collection and tax matters, the Ministry of Finance and Public Function of the Government of Spain , an activity carried out in Argentina by the Federal Administration of Public Revenue (AFIP); It has included the Malvina Islands and 23 other territories and states -among which it included the Rock of Gibraltar , also usurped by the United Kingdom since the beginning of the 18th century-; on the blacklist of the world's tax havens .