The Spanish government argues that Gibraltar's tax schemes harm the Spanish economy. In January 2005, the European Commissioner for Competition requested the UK (responsible for Gibraltar's external relations) to abolish Gibraltar's tax-exempt company regime by the end of 2010 (at the latest) on the basis that it constitutes illegal state aid that could distort competition. Unlike other tax havens like Andorra, Gibraltar has not signed a mutual agreement with Spain to exchange fiscal information, although such an agreement has been offered by the Gibraltar Government, but Spain has declined to accept it because it does not consider Gibraltar as its diplomatic counterpart. Another concern that has been raised is that each day thousands of Spaniards buy goods at cheaper prices in Gibraltar due to exchange rates and lack of VAT, contributing to the Gibraltar economy instead of that of Spain.