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Gibraltar proposes enhancements to its anti-avoidance provisions

|Tax Alerts, Legislation & Policy, Na ...|Gibraltar
Gibraltar

  • Gibraltar's Government published a bill on 10 April 2025 that updates the definition of tax avoidance and the powers of the Commissioner of Income Tax with respect to tax avoidance arrangements.
  • The proposed changes would also add a limited number of specific anti-avoidance provisions to Gibraltar's tax legislation.
 

On 10 April 2025, Gibraltar's Government published a tax amendment bill (the Bill) to amend Gibraltar's Income Tax Act 2010 (the Act) to update how "tax avoidance" is defined and…

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