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| Author: | Ross, A. D. |
| Title: | Isle of Man, Channel Islands, Gibraltar : Taxation systems : Compared and contrasted. |
| Journal: | European Taxation
1987 : VOL. 27:10, p. 303-310 |
| Index terms: | GIBRALTAR COMPANY TAXATION |
| Language: | eng |
| Abstract: | A comparison for tax purposes of the Isle of Man, Channel Islands and Gibraltar with the use of these territories as tax havens, individual permanent residence, private companies and trusts, and commercial use, the taxation systems in each location covering trusts, exempt companies and bank interest, and a comparison also covering group holding companies, shipping, insurance and banking. |
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