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On the Principles of Gibraltar Taxation

On the Principles of Gibraltar Taxation

On the Principles of Gibraltar Taxation

Author: Isaac Levy; Grahame Jackson
Publisher: Spiramus Press Ltd
ISBN: 9781913507633
Published In: August 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 997.50

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Description
Contents

Details

Each chapter of this book describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system. Not all of these principles will have been in the minds of the drafters of the relevant legislation, some of them may well be what philosophers call ‘emergent’ properties, but nonetheless are there, shaping and guiding the design of new legislation and impacting on the future of our taxation model.

Acknowledgements

Table of Cases

Table of Legislation

Table of International Instruments

Introduction

Chapter 1: The Territory Is All That There Is

Thomas Blagden and Brian Caetano

Chapter 2: A local tax for local people

T Rahmany and C Oppenheimer

Chapter 3: Form Gives No Benefit

Ivan Gomez, Caroline Lane and Grahame Jackson

Chapter 4: Work is Taxable, Wealth is Not

T Rosado-Standen and J Bear

Chapter 5: A Member of the International Community

David Montegriffo and Louise Federico

Chapter 6: Compliance, compliance, compliance

Isaac Endfield

Chapter 7: Spain is real and cannot be ignored

Grahame Jackson and Isaac Levy

Chapter 8: You’re not in the UK Now

Grahame Jackson and Isaac Levy

The Contributors

Index

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