|
Gibraltar benefits from an extensive shipping trade, offshore banking, and its position as an international conference center. It is a well known and regulated international finance centre and has been a popular jurisdiction for European offshore companies. The financial sector, tourism, shipping services fees, and duties on consumer goods generate revenue.〔(Gibraltar as a finance centre )〕 The law of Gibraltar is based on English law, but is separate from the UK legal system.〔(Gibraltar Laws )〕 Non-resident businesses do not pay income tax unless the source of this income is Gibraltar proper. There is no tax on capital income.〔(Gibraltar Offshore )〕 In Gibraltar there is no capital gains tax, wealth tax, sales tax or value added tax. Import duty is payable on most items at 12% The main tax for companies is Corporation Tax, and Social insurance contributions. There are also stamp duties on certain transactions, and property taxes ('rates'). Non-resident companies can take advantage of a number of offshore regimes in order to reduce taxation, although in line with the elimination of unfair tax practices this is being phased out. Individuals pay quite high taxes on their income in Gibraltar unless they are able to take advantage of high-net-worth individual status or gain exemption as an expatriate executive. There is a moderately high estate duty, and import duties are quite high on some items. Assessment and collection of tax is administered by the Commissioner of Income Tax; the tax year runs from first July to the following 30 June. The information in this article is taken from the publication "Gibraltar Tax facts".〔(Gibraltar Tax facts )〕 It may be incorrect or out of date. For the latest data see the Government of Gibraltar website listed in external links. ==Value added tax== Gibraltar is a VAT free jurisdiction. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Gibraltar」の詳細全文を読む スポンサード リンク
|