On the Principles of Gibraltar Taxation
On the Principles of Gibraltar Taxation
Each chapter of On the Principles of Gibraltar Taxation describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system.
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Each chapter of this book describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system. Not all of these principles will have been in the minds of the drafters of the relevant legislation, some of them may well be what philosophers call ‘emergent’ properties, but nonetheless are there, shaping and guiding the design of new legislation and impacting on the future of our taxation model.
Isaac Levy is a partner at Hassans International Law Firm in Gibraltar. He specializes in corporate law and tax, focusing on both corporate and private client transactional and structuring work. Isaac is recognized for his expertise in tax and his leadership in international corporate transactional and tax work.
Grahame Jackson is a solicitor qualified in England and Wales and Gibraltar. He is also an ADIT accredited Partner at Hassans, a Gibraltar-based law firm, and a specialist in both domestic and international tax. His work covers all matters related to assets across Europe and the globe. Grahame began work on automatic exchange of information during the implementation of FATCA and led the teams which implemented CRS and DAC6 in Hassans. He has trained multiple fiduciary companies on DAC6, CRS and FATCA, spoken on DAC6 on many occasions to various professional bodies and advises more generally on cross border related matters.
Acknowledgements
Table of Cases
Table of Legislation
Table of International Instruments
Introduction
Chapter 1: The Territory Is All That There Is
Thomas Blagden and Brian Caetano
Chapter 2: A local tax for local people
T Rahmany and C Oppenheimer
Chapter 3: Form Gives No Benefit
Ivan Gomez, Caroline Lane and Grahame Jackson
Chapter 4: Work is Taxable, Wealth is Not
T Rosado-Standen and J Bear
Chapter 5: A Member of the International Community
David Montegriffo and Louise Federico
Chapter 6: Compliance, compliance, compliance
Isaac Endfield
Chapter 7: Spain is real and cannot be ignored
Grahame Jackson and Isaac Levy
Chapter 8: You’re not in the UK Now
Grahame Jackson and Isaac Levy
The Contributors
Index