OrbitaxGibraltar 2023 Budget Address Delivered Including Plans to Implement a New Regime for Companies Subject to Pillar 2 and a Domestic Minimum Top-up Tax
|Proposed Changes|Gibraltar
On 11 July 2023, Gibraltar's Chief Minister Fabian Picardo delivered the 2023 Budget Address. For companies, the main measures announced concern the Pillar 2 global minimum tax. Although details are limited, the Budget Address includes that Gibraltar will implement a distinct new regime for companies within the scope of the Pillar 2 global minimum tax and a domestic minimum top-up tax. This wi…
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