Contact Us

+350 20079000 info@hassans.gi

This data will only be used by Hassans for processing your query and for no other purpose. View our privacy policy
| 1 minute read

Bitesize Tax Ep5 - Accrued and Derived

Today was the fifth in my series of the Hassans' Bitesize Tax Sessions. 73 professionals attended and thank you to them for their support.

By the magic of You Tube; for those that could not make it to my seminar today 
here is the recording of session.

"Accrued in and Derived from" is the most frequently discussed five word phrase in Gibraltar Tax. We share this phrase with many of our Commonwealth cousins and particularly with #HongKong and draw on many #HK cases for our underpinning concepts. #Gibraltar is part of this worldwide tradition and doing business here means that you will benefit from a well supported legal framework.

Here I discuss the origin, meaning and application in practical terms of those five words.  Please take time to take a look if you couldn't attend. if you would like to be included on the invite list for further sessions please register 
here. 

#tax #finance #Gibraltar #accruedandderived #Hassans #ITA2010 #internationaltax

"Accrued in and Derived from" are the most frequently discussed five word phrase in Gibraltar Tax sharing this phrase with many of our Commonwealth cousins...doing business here means that you will benefit from a well supported legal framework. www.youtube.com/...

Gibraltar Opens the Door to Tokenised Fund Shares: What It Means and Who Can Use It

DLT now sits inside Gibraltar's statutory framework for investment funds, a step most jurisdictions have discussed without legislating...

Posted on
Read more

Latest Insights

Gibraltar has given prediction markets a regulatory framework of their own.

The Prediction Market Regulations 2026 came into force on 13 July 2026. For operators who have faced uncertainty over whether their...

Posted on
Read more

Income Tax Office issues guidance on evidence required to obtain Tax Residence Certificate

The Gibraltar Income Tax Office issued new guidance on 16 September 2026 on the evidence required for Residence Certificates and...

Posted on
Read more

Why Gibraltar for Investment Funds? EIFs, Protected Cells and the New Tokenisation Regime.

Choosing the right jurisdiction for an investment fund involves more than comparing regulatory requirements. Fund managers increasingly...

Posted on
Read more