Publications

These are relevant publications provided by the GSA.

August 2018 Various matters regarding Gibraltar taxation. Donwload
December 2017 Capital allowances on IT development and software Donwload
September 2017 Training costs – additional 50% deduction Donwload
September 2017 Country by Country Reporting – clarification of various items Donwload
October 2015 Budget 2015 and Income Tax (Amendment) Act 2015 – clarification of various items Donwload
March 2015 Tax Faculty – Clarification on various items Donwload
May 2014 Clarification on various items Donwload
November 2013 Update on various items Donwload
August 2013 Class 1A – Interest on Inter-company Loans and Advances Donwload