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The first edition, published in February 2008, has already established a reputation as the original book on Protected Cell Companies (PCCs) - a growing phenomena in the insurance industry in particular.

As professional licensed Trustees, FORM-A-TRUST (GIBRALTAR) LIMITED have the ability to combine integrity, sound Trust knowledge, administrative skills and flexibility. FORM-A-TRUST has a fiduciary duty to its clients that must be balanced against the considerable responsibility and strict rules to be adhered to for both avoidance of any abuse of that confidence, and an application of the stringent controls imposed on us by our Regulators. As Trustees, we have a duty of care to the Beneficiaries

The last months of summer were a busy time for tax professionals in Gibraltar and, in particular, for Chris White and Albert Mena, the senior partners of Hassans’ Tax and Overseas Property Team.

The Rock’s attractions as a place to conduct international business or establish company structures have been enhanced in recent years by several developments.

There are many factors which would attract someone to relocate to Gibraltar. Situated on the southern tip of the Iberian peninsula, "the Rock" enjoys a temperate Mediterranean climate with mild winters and warm summers.

An EEIG is the first attempt by the EU towards an EU company. An EEIG is not an EU company but it is a vehicle which allows companies or individuals of different EU States to combine and register in any EU country a grouping which has a legal personality and can operate across national frontiers.

Perhaps that is putting it too strongly. After all Mrs Rock is actually in pretty good health and I’m certainly not suggesting that she is in "unwell" in the way that the famously dissolute Spectator columnist Jeffery Bernard was often described as "unwell".

Even before the global financial crisis there has been controversy about the extent to which multi-national companies (and particularly global banks) are able to minimise their tax bill - allowing for a low effective rate of tax (in some cases, substantially below the headline rate).

The draft legislation for Non Dom- UK Residents was released on 18th January 2008. The implications of this legislation will affect Gibraltar residents who fly frequently to the UK, whether it is for business or pleasure

There is a mystique which surrounds swap contracts due to lack of knowledge or available information. By explaining the basics of swaps, including how they work and what their purpose is, I hope this will help to clarify them.

Gibraltar's situation at the gateway to the Mediterranean, its British Flag Registry and the facilities provided by all three of its marinas means that it is ideally placed to service all registration, mooring, repair and maintenance needs associated with the yachting world.

The Prophet, said: "Gold for gold, silver for silver, wheat for wheat, barley for barley, dates for dates, and salt for salt - like for like, equal for equal, and hand-to-hand; if the commodities differ, then you may sell as you wish, provided that the exchange is hand-to-hand."