Talk:Taxation in Gibraltar

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Non resident companies[edit]

The statement around non resident companies paying no tax except on income sourced in Gibraltar, whilst not incorrect, is misleading. No company pays tax on gibraltar on income which is not either actually accrued and derived in Gibraltar or actually accrued and derived in Gibraltar. Residence has no relevance to taxability under domestic legislation; though it is relevant to the UK DTA. 195.244.203.150 (talk) 10:14, 27 December 2021 (UTC)[reply]