This is an extensive article which sets out to summarise those areas of Gibraltar legislation that are most pertinent to potential foreign investors in the jurisdiction.

The reader should get a good flavour of the possibilities that Gibraltar has to offer and may perhaps realise that, although small, it is very well placed to provide tax efficient solutions to a diverse range of corporate and private clients.

A useful read for those involved in corporate and tax structures and parties interested in finding a robust, well regulated but nonetheless fleixible jurisdiction.