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Corporate Tax Guide 2021

Chambers has launched its most recent Corporate Tax guide which provides legal updates and comparisons across 39 jurisdictions.

Hassans' Partner Tim Garcia, Senior Associate Matthew Torres and Associate James Noguera, together with Michael Castiel, retired Partner and legal Consultant, provided the technical legal detail for the Gibraltar section, as well as commentary on trends and developments in the Corporate Tax space.

The material highlights that the jurisdiction is focused on, and prepared to benefit from, the potential opportunities presented by the ongoing significant current and future changes to the wider tax, legal and regulatory landscapes – possible scope of the much-anticipated differentiated Schengen arrangements, UK/Gibraltar market access and the modernising of the existing limited partnership legislation are covered in detail.

Partner, Tim Garcia, comments:

"In a world of continuing volatility, with re-distributive efforts by governments aimed at the private and multinational spheres becoming reality (whether or not pandemic-driven, and in the shape of digital, other taxes or alternative revenue-raising measures), Gibraltar, as a stable, common-law based jurisdiction, with its independent, advantageous (but respectable) tax and legal systems, moving towards greater Schengen-style alignment, whilst preserving its Britishness and being fully plugged-in to the UK market, offers an attractive proposition."

Evolution is by definition a continuing process, but recent trends and developments in Gibraltar demonstrate that the jurisdiction is focused on and prepared to benefit from the potential opportunities presented by the ongoing significant current and future changes to the wider tax, legal and regulatory landscapes.

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