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Introduction | Information GIBRALTAR Gibraltar has been trading as an offshore centre since the introduction of the Companies (Taxation and Concessions) Ordinance in 1967, which enacted a preferential tax regime for international business. As a dependent, but self-governing, territory of the UK, Gibraltar entered the EU at the same time as the UK. However, it is not part of the EU's Vat or other external tariff systems. External pressures brought about extensive taxation reforms in 2003 which allowed continuation of its offshore taxation benefits. Tax exemption permitted Same day incorporation available No exchange controls Shelf companies available Common Law system Choice of corporate vehicles English and Spanish speaking territory Very cost-effective Incorporation Datasheet