| The Rock of Gibraltar sits at the southernmost tip of Europe with a land frontier to Spain on its northern front. It rests at the crossroads of the Atlantic Ocean and the Mediterranean Sea. The stretch of water that separates Gibraltar from north Africa is called the Strait of Gibraltar and throughout history has played a strategic part in battles fought and won to control the western Mediterranean seaways. Intrinsically linked with the sea, Gibraltar is one of the busiest Ports of Call in the Mediterranean. Almost totally surrounded by sea, Gibraltar has five beaches - Catalan Bay, Camp Bay, Eastern Beach, Sandy Bay and Little Bay. Water sports play a large part in Gibraltarian life and centre around its three marinas, Sheppards Marina, Marina Bay and Queensway Quay Marina. Diving, sailing and dolphin watching are widely enjoyed. Gibraltar is a British Dependent Territory that is self-governing in all matters except foreign policy to which it reverts to the British Crown. It is a VAT exempt jurisdiction that means its shopping experience for items such as tobacco, cosmetics, perfumery, spirits, jewellery and electrical goods, is one of the cheapest in Europe., | 
