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Written by leading offshore tax experts, this book clearly and concisely covers Gibraltar’s financial regulations and is essential reading for any company wishing to do business in or with Gibraltar - as well as any individual wishing to take advantage of the friendly tax climate and settle there.

2010 was a year of change for Gibraltar, with the Income Tax Act 2010 laying the foundation of it evolving into an international Financial Centre which is founded on a non - discriminatory, transparent and financially efficient basis.

The 5th edition of Gibraltar: International Financial Centre is perfectly placed to discuss these changes and its effect on companies and individuals together, and highlight how to efficiently and cost-effectively organise both corporate and individuals’ tax affairs.

The general operating environment for companies is explained by an analysis of the Companies Act and Money Laundering legislation. The regulatory and licensing arrangements in Gibraltar are also fully explored. There are also specific chapters on the environment for Trusts, Insurance Companies, Financial Institutions and Gaming Companies. The position and advantages of Funds, Protected Cell Companies and Limited Partnerships in Gibraltar are also examined.

Includes the following legislation and case law:
Inter Alia; Income Tax Act 2010; Companies Act; Financial Services Commission Act; Limited Partnership Act; Exchange Control Act; Financial Services (Markets in Financial Instruments) Act;
Financial Services (Insurance Companies) Act; Gambling Act; Trustees Act; Financial Services (Collective Investment Schemes) Regulations; Financial Services (Experienced Investor Funds) Regulations

Written by specialist teams from Caplan Montagu, Chartered Tax Advisers and Accountants and Hassans, an international law firm

Bibliographic Detail

ISBN: 978 1 84766 722 9
Pub date: Apr-11
Format: Paperback
Availability: In print
List price: £85

Contents

Introduction
Background
Financial Services Commission
Money Laundering Legislation
Companies
Limited partnerships
Protected cell companies
Taxation
Exchange control
Investment business and controlled activities
Special types of companies
Remote gambling
Trusts
Funds