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Friday, 26 January 2024, 15:39
The Government of Gibraltar has announced that it will extend the application of paragraph 15 of Schedule 3 of the Income Tax Act 2010 as part of its commitment to fostering fiscal responsibility and fairness as well as modernising the existing legislation.
The changes will include the DLT (Distributed Ledger Technology) firms and insurance companies within their scope.
The new legislation will ensure that these firms contribute fairly to the country's economic wellbeing, particularly, in the case of the insurance companies, at times when record-high interest rates are generating substantial increased profits.
The amendment also provides anti-avoidance measures to mitigate against abuse and possible exploitation designed to ensure that in-scope taxpayer DLT firms and insurance companies do not circumvent their tax obligations.
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