Articles

The position of Gibraltar in the International community

Gibraltar is a British overseas territory located on the southernmost tip of the Iberian Peninsula and overlooking the Straits of Gibraltar, sharing a border with Spain to the north. Well connected with flights to Luton, Gatwick, Heathrow, Manchester and Madrid it is part of the EU, having joined the European Economic Community with the United Kingdom in 1973. More »

Gibraltar residency

The status of High Net Worth Individual (HNWI) residency in Gibraltar was first introduced in 1992 by the Government of Gibraltar through the introduction of new low tax limits for HNWI's, in order to encourage wealthy individuals to acquire residential property in Gibraltar. More »

The Directive on Alternative Investment Funds Managers and its impact on Gibraltar

On April 29 2009, the European Commission submitted a draft directive on Alternative Investment Fund Managers to the European Parliament and European Council. The directive would impose significant hurdles on non-EU managers. under the UCITS. More »

Austria an attractive place for Holding Companies

Austrian law does not recognise a specific holding company status: a holding company is therefore taxed as any other Austrian company. Nevertheless, the following features of the tax system make Austria a favourable jurisdiction for international holding companies. More »