05 Apr 2022 Pillar 1 - Amount A: Public Consultation on Model Rules By Tim Garcia The OECD opened a public consultation this past Monday 4 April (albeit with an imminent deadline date of 18 April) eliciting comments...
27 Jan 2022 To know CRS is to love CRS... not really By Grahame Jackson There are some moments in your life as a lawyer when a lightbulb goes on above your head and you think "Hold On?". This paper that I...
10 Jan 2022 Journal articles are a great tool to establish a literature about Gibraltar By Grahame Jackson Gibraltar is a small jurisdiction, and small jurisdictions can often get caught up on the tide of international legal changes without any...
20 Dec 2021 The OECD Pillar 2 rules are out By Grahame Jackson So here it is...Merry Christmas! So sang Slade in their legendary Christmas hit...and now with 5 days to go the Grinches at the OECD have...
30 Nov 2021 Gaming comparative guide covering 32 jurisdictions now available. By Catherine Knock Chambers and Partners, who deliver comprehensive jurisdictional comparative guides, as well as ranking law firms globally based on client...
09 Oct 2021 Steinmo teaches us that structures mould policy because they set the way we think. By Grahame Jackson Reading books about the taxation structures of the world is something that strange people like tax partners often do, with little reason...
09 Oct 2021 OECD admits no obligation to raise corporation tax rates on all businesses... By Grahame Jackson The shape and detail of the Pillar 1 and Pillar 2 proposals which form part of what some have described as the "biggest revolution in...
07 Oct 2021 Pandora Papers and the law of diminishing returns By Grahame Jackson And so we have the release of the Pandora Papers from the International Consortium of Investigative Journalists or ICIJ. The Pandora...
05 Aug 2021 Implementation news re changes to Gibraltar Corporate Tax Rate. By Tim Garcia HM Government of Gibraltar's budget measures announced on 20 July 2021 included an increase in the corporate tax rate from 10% to 12.5%,...
20 Jul 2021 Gibraltar corporation tax set to rise to 12.5% By Grahame Jackson Today Fabian Picardo, announced that Gibraltar corporation tax is set to rise from 10% to 12.5%.The Chief Minister set this in the...
09 Jun 2021 Starter’s orders: G7 agreement gets talks underway By Selwyn Figueras Rishi Sunak is understood to have raised the exclusion of the financial services sector from the application of the 15% tax agreed by the...
28 Mar 2021 The Corporate Tax Haven Index 2021 is a vote of confidence in Gibraltar’s tax system By Chris Buttigieg Earlier this month the Tax Justice Network released its biennial Corporate Tax Haven Index.Gibraltar has been ranked 30th in the global...