That reminds me of a very important aspect of distributed systems (computer science) - there is no global clock!
The time dilation between the two places is on the order of femtoseconds/second, a millionth of a clock cycle of a cpu.
The accuracy of the delivery of that timesource is 10ns in theory, and upto 1000ns in practice.
But UTC is ultimately defined by consensus. We need a reference clock and we need to be able to measure or estimate our skew in order to sync to it.
The quality of GPS receiver of course is important, it may reduce your precision to to 100ns or even 1000ns, but it will give you the right time. Someone equidistant to two GPS synced clocks will see them both at the same time (within a microsecond)