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Business consultants have long sought to explain and analyse, for the benefit of their clients, the reasons why some businesses are far more successful than others.

The optimism over Gibraltar’s on-going economic growth and the development of the jurisdiction as a leading and well regulated finance centre has continued in 2005 despite some uncertainty surrounding the final outcome of a legal ruling on Gibraltar’s proposed new measures on corporate taxes

Regular readers will recall that, as Christmas approaches, this column pays its annual visit to dear old Mrs Rock, who is generally mightily confused about the financial aspects of life.

The Experienced Investor Fund regime in Gibraltar has proven to be an extremely versatile way of setting up a fund within the European Union.

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

In many of my writings I try to bring together my fascination for history with my professional and academic interest in the law.

Both the laws of Luxemburg as well as the laws of Gibraltar admit the establishment of modern (hedge-)fund structures for sophisticated investors, which meet all requirements in respect of fast launching, high flexibility and the necessary freedom for realization of their investment policy.