Corporate Taxation

Tax

Corporate Taxation

We specialise in Gibraltar taxation of Gibraltar registered entities and their interactions with foreign-based group entities, customers and individuals. We focus on the facts that truly matter to taxation in Gibraltar, a regime that largely operates in a different manner to most other jurisdictions. Our Corporate Tax Team will give you the peace of mind that comes with knowing how your operation should be taxed, not only in Gibraltar but, with the help of our existing global RSM network, in any other jurisdiction relevant to your business.

We commonly report on the following “hot-topic” local corporate tax issues, which often require clarification by our internationally based clients.

These include advising on the taxation in Gibraltar of:

trading income (in a wide variety of forms);
intra-group marketing and administration services;
loan interest receivables;
royalties and licence fees;
intercompany dividends, as well as dividends to individual investors and trusts;
fund structures, including the taxation of the fund’s GP or fund manager;
software licensing businesses;
gaming firms;
asset transfers/restructurings involving Gibraltar as a jurisidiction;
the effect of cross-border/remote workers on the company’s residency
employees receiving benefits in kind/employee benefit schemes
the effect of double taxation treaties on your structure
the application of a wide variety of anti-avoidance provisions on a local and international capacity.