On the Principles of Gibraltar Taxation

Taxation › Taxation

On the Principles of Gibraltar Taxation

Edited by Isaac Levy · Grahame Jackson
Spiramus Press Ltd August 2024

Specifications

ISBN-13
9781913507633
Publisher
Spiramus Press Ltd
Publication
August 2024
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

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.

Table of Contents

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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