Gibraltar is now a major player in the Offshore Finance Centre market and offers overseas investors, both corporate and personal, a beneficial tax regime that can be used to undertake business transactions with maximum tax efficiency. Gibraltar: International Financial Centre is a comprehensive guide to the commercial and tax issues of living and doing business in Gibraltar. The new edition covers the legislation which will impinge on any company wishing to do business in or with Gibraltar or any individual wishing to take advantage of the friendly tax climate in Gibraltar and settle there. The book explains the Income Tax legislation introduced recently in Gibraltar and its effect on companies and individuals together with all other taxes chargeable and those taxes which are not imposed. The general operating environment for companies is explained by an analysis of the Companies Act and Money Laundering legislation. The regulatory and licensing arrangements in Gibraltar are fully explored and there are specific chapters on the environment for Trusts, Insurance Companies, Financial Institutions and Gaming Companies. The position and advantages of Funds, Protected Cell Companies and Limited Partnerships in Gibraltar are also examined. Includes the following legislation, case law and regulations: Inter Alia; Income Tax Act 2010; Companies Act; Financial Services Commission Act; Limited Partnership Act; Exchange Control Act; Financial Services (Markets in Financial Instruments) Act; Financial Services (Insurance Companies) Act; Gambling Act; Trustees Act; Financial Services (Collective Investment Schemes) Regulations; Financial Services (Experienced Investor Funds) Regulations.