Overall description of the Gibraltar corporate income tax system

Entities subject to the system for taxing attribution of profits

Extension of the flat-rate taxation scheme to profits from particular activities

Flat-rate taxation scheme applicable to persons managing ships on behalf of third parties

a flat-rate taxation scheme based on shipping company tonnage

I am concerned about indexation of the tax system.

Deduction from the flat-rate tax of losses suffered by other divisions not subject to the flat-rate taxation scheme

The treatment of State Enterprises with regard to corporate income tax is laid down in the Income Tax Act.

Tax measures for shipping companies that have not opted for the flat-rate taxation scheme

prescribed by the commissioner of revenue and must contain such

Switzerland also has a very attractive corporate income tax system.

Switzerland has a very attractive corporate income tax system.

The New Tax Law and its Impact on Small Businesses

Indexing of the parameters of the personal income tax system and...

Every year, the personal income tax system is automatically indexed.