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1
Residency And Cat 2 In Gibraltar
Individuals who wish to enjoy the benefits of Mediterranean living in a beneficial tax environment may avail themselves of the Qualifying (Category 2) Individual Rules 2004 (the Rules)
Gibraltar
12 Jul 2019
2
Category 2 Status In Gibraltar
Gibraltar, strategically located at the southern tip of the Iberian Peninsula, combines the Mediterranean climate and lifestyle alongside an advanced, leading international finance centre with
Gibraltar
1 Jul 2019
3
Gibraltar Spanish Tax Treaty – The Impact On Individuals
The Gibraltar Spanish Tax treaty aims to eliminate uncertainty around the tax position of people who are treated as tax resident in both countries.
Gibraltar
29 Mar 2019
4
Where Is The Best Country To Launch An ICO – Switzerland Or Gibraltar?
As the owner of a start-up or a crypto investor researching blockchain-friendly jurisdictions, no doubt you have already read numerous articles comparing the various crypto-friendly countries...
Gibraltar
29 May 2018
5
UK To Introduce Protected Cell Companies (PCC) To Facilitate Insurance Linked Securities (ILS) Business
HM Treasury have just published the consultation document entitled "Regulations implementing a new regulatory and tax framework for Insurance Linked Securities" (November 2016).
Worldwide
1 Dec 2016
6
Hassans Announces A New Legal Precedent For Setting Gibraltar Trusts Aside On The Grounds Of A Mistake
Hassans International Law Firm has announced that a judgment on the 20th March 2015 from the Supreme Court of Gibraltar has established a legal precedent for setting Gibraltar trusts aside on the grounds of mistake.
Gibraltar
 
14 Apr 2015
7
De-Mystifying The Rules On Residence For Spanish Taxation Purposes
What has changed? No fundamental or major sea change – the rules remain essentially the same BUT Greater fiscal pressure and generally more joined-up approach by Spanish Tax Authorities on taxation matters.
Spain
24 Jan 2014
8
Gibraltar Relocation - Enjoy The Benefits Of A New Lifestyle
Gibraltar is an appealing jurisdiction for individuals who wish to enjoy a Mediterranean life style.
Gibraltar
17 Sep 2013
9
Investment Managers: Regulatory Overload
Few investment managers would disagree that the current state of affairs has translated into one of the most challenging periods in the history of the investment industry.
Gibraltar
12 Nov 2012
10
Why Gibraltar Is The Place For You And Your Business?
There are many factors which would attract someone to relocate to Gibraltar. Situated on the southern tip of the Iberian Peninsula, "the Rock" enjoys a temperate Mediterranean climate with mild winters and warm summers.
Gibraltar
31 Jan 2012
11
When Is A Loan Not A Loan?
The recent UK case of MJP Media Services Ltd v HMRC has highlighted the importance of ensuring that payments claiming to be loans must be made directly to the debtor for them to use as necessary and that, if challenged, taxpayers must retain and be able to produce sufficient evidence to support its case.
UK
16 Nov 2011
12
Gibraltar IP Structuring Opportunities
The new Income Tax Act ("the Act"), which came into force on 1st January 2011, introduces a new corporate tax rate of 10% and various other changes to the taxation regime in Gibraltar.
Gibraltar
4 Aug 2011
13
Tax Arbitrage - Book Review
Even before the global financial crisis there has been controversy about the extent to which multi-national companies (and particularly global banks) are able to minimise their tax bill - allowing for a low effective rate of tax (in some cases, substantially below the headline rate).
Gibraltar
4 May 2011
14
When the Past, Present and Future Meet
‘Tax havens’ have come under considerable outside pressure over the last 10 years. As a Gibraltar legal practitioner, I took an early professional interest in writing about developments in the offshore industry and I could sense the change in the wind and prevailing currents that had propelled a handful of small jurisdictions into the forefront of international finance.
Gibraltar
1 Nov 2010
15
Gibraltar Income Tax Act 2010 - Recent Developments
The last months of summer were a busy time for tax professionals in Gibraltar and, in particular, for Chris White and Albert Mena, the senior partners of Hassans’ Tax and Overseas Property Team.
Gibraltar
20 Oct 2010
16
New Corporate Tax Regime Redefines Gibraltar
There are many factors which would attract someone to relocate to Gibraltar. Situated on the southern tip of the Iberian peninsula, "the Rock" enjoys a temperate Mediterranean climate with mild winters and warm summers.
Gibraltar
4 Oct 2010
17
BOOK REVIEW: "Protected Cell Companies: A Guide To Their Implementation And Use", Second Edition, By Nigel Feetham And Grant Jones. Published By Spiramus.
The first edition, published in February 2008, has already established a reputation as the original book on Protected Cell Companies (PCCs) - a growing phenomena in the insurance industry in particular.
Gibraltar
 
22 Mar 2010
18
Gibraltar – HMRC - New Disclosure Opportunity
In 2007, as a result of HMRC receiving information from five major UK banks with offshore subsidiaries, HMRC offered an Offshore Disclosure Facility (“ODF”) which was designed to allow those people holding offshore accounts to declare those accounts and put their tax affairs in order.
Gibraltar
21 Oct 2009
19
Why Gibraltar As A Jurisdiction?
The Rock’s attractions as a place to conduct international business or establish company structures have been enhanced in recent years by several developments.
Gibraltar
14 Sep 2009
20
Providing Face-To-Face Service For Hassans’ Expatriate Clients
The global credit crunch and the resultant slowing of Spain’s housing market has hit tens of thousands of expatriate Britons – as well as other northern Europeans – who own holiday or retirement homes in Andalucia.
Gibraltar
 
21 Jul 2009
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