Gibraltar: Characteristics Of An Offshore E-commerce Center

Located on a rock at the southern tip of Spain and overlooking the strait to Africa, Gibraltar is a self-governing British Overseas territory that is a Member of the European Union. Gibraltar has committed to become an attractive offshore business center, and some of its characteristics, such as taxation of international companies, make it attractive to e-commerce businesses.

The following questions have been addressed in this article:

What general characteristics of Gibraltar might attract e-commerce businesses?
What is the legislative e-commerce framework like?
What are the advantages of Gibraltar regarding taxation?

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