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Gibraltar’s funds industry is continuing to develop, as the jurisdiction’s heightened transparency and low overheads attract new foreign investors, and significant financial services work has been generated by the recent incorporation of EU directives as well as Gibraltar’s collaboration with the US Ministry of Justice over tax evasion. The country’s Financial Services Commission (FSC) is also coming under increased scrutiny following the collapse of two national insurers, Hills and Lemma, in late 2012. The country’s thriving gaming industry continues to attract new international companies and is beginning to diversify, with businesses such as games platform developers seeking to enter the jurisdiction. Other growth areas include shipping arrests, with banks showing increased willingness to prosecute; high-net-worth individuals seeking ‘Category 2’ tax status; and instructions arising from recent institution of the High Executive Possessing Specialist Skills (HEPSS) status.
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