Gibraltar proposes enhancements to its anti-avoidance provisions

14 April 2025|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|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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