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Документ может быть заверен апостилем. Благодаря территориальному принципу налогообложения на Гибралтаре, такая регистрация не означает автоматического налогообложения прибыли компании. Только доход, извлеченный на территории Гибралтара или переведённый в банк на Гибралтаре может быть квалифицирован как налогооблагаемый.
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• наличие офиса, из которого осуществляется деятельность;
• наличие сотрудников, получающих заработную плату, других инфраструктурных расходов;
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• заключение сделок в данной стране;
• наличие документооборота и хранение бухгалтерских и
коммерческих документов в стране регистрации;
• географическое соответствие контактных данных (телефон, факс, е-мейл) стране регистрации или местонахождению офиса;
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