Gibraltar: companies limited by guarantee—their use as foundations in Gibraltar

Gibraltar: companies limited by guarantee—their use as foundations in Gibraltar

In this article the authors analyse the Company Limited by Guarantee (CLG) as allowed by Gibraltar Law and some of the similarities and differences between it and the Foundation. They discuss some of the challenges and problems for professionals arising from this uncommon but longstanding corporate...

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Veröffentlicht in:Trusts & trustees 2010-07, Vol.16 (6), p.438-444
Hauptverfasser: Jackson, Grahame, Briquet, Clotilde
Format: Artikel
Sprache:eng
Schlagworte:
Capital stock
Common Agricultural Policy
Financial services
Incorporation
Jurisdiction
Liability
Memoranda
Regulation
Trusts
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Beschreibung
Zusammenfassung:In this article the authors analyse the Company Limited by Guarantee (CLG) as allowed by Gibraltar Law and some of the similarities and differences between it and the Foundation. They discuss some of the challenges and problems for professionals arising from this uncommon but longstanding corporate form and the Gibraltar tax consequences of various possible structures utilizing the CLG.
ISSN:1363-1780
1363-1780
1752-2110
DOI:10.1093/tandt/ttq051