The Resource A new center for European and Mediterranean activities?

A new center for European and Mediterranean activities?

Label
A new center for European and Mediterranean activities?
Title
A new center for European and Mediterranean activities?
Creator
Subject
Summary
In order to induce foreign companies to establish offshore companies in Gibraltar, Gibraltar enacted legislation in 1967 which exempted certain holding, investment and sales companies registered in Gibraltar from tax there on their foreign source income. The rules relating to "exempt" companies were modified in 1983 and, in the same year, legislation was enacted providing for "qualifying" companies which would be subject to income tax at reduced rates, one applicable to income remitted to Gibraltar and the other to income not so remitted. This article discusses the requirements for and the tax regime applicable to "exempt" and "qualifying" companies in Gibraltar
Citation source
In: European taxation. - Amsterdam. - Vol. 25 (1985),
http://library.link/vocab/creatorName
Dierckx, F
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
tax haven
Label
A new center for European and Mediterranean activities?
Instantiates
Publication
Label
A new center for European and Mediterranean activities?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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