On 1 July 2013, the Income Tax (Amendment) Regulations 2013, published in the Gibraltar Gazette No. 4006 of 6 June 2013, entered into force.
According to the Regulations, paid or payable interest arising from intercompany loans or advances is taxable in Gibraltar if the company receiving the interest is registered in Gibraltar.
Interest will not be subject to taxation if:
| - | the received or receivable inte… |