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    Gibraltar

  • Gibraltar

    Gibraltar’s economy is based on tourism, financial services and shipping. Each sector contributes more than 25% to Gibraltar’s GDP. There is no capital gains tax but in a bid to remove Gibraltar’s tax haven image it brought in a corporate tax rate of 10% for both international and domestic companies. Gibraltar has been a member of the European Union since 1973, but is excluded from the VAT system and the Common Customs Union.

    Gibraltar was reluctantly ceded to the UK by Spain in the 1713 Treaty of Utrecht. It is a self-governing British Overseas Territory. The United Kingdom maintains responsibility for defence, foreign relations, internal security, and financial stability. Relations with its Spanish neighbour tends to dominate life in Gibraltar. In 2013 relations have deteriorated considerably.

    Gibraltar is a small, specialist fund jurisdiction. It is known for its fast fund set up times. Specialist alternative funds such as those that invest in sport and other unusual market areas are attracted to this location. For such a small jurisdiction it has sophisticated infrastructure although, at present, only one fund administrator.

    Population (approx): 28,000

    Leading service providers known in Gibraltar
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