For tax year's beginning on or after 1 January 2016, all companies registered in Gibraltar are required to file tax returns. For prior years, only companies assessable to tax in Gibraltar were required to file. Along with the return, companies are also required to submit certain documentation depending on the size of the company: Large companies: Balance sheet, profit and loss account, directors report and auditors report; Medium companies (meeting two of the following - turnover not exceeding GIP 25.9 million, less than GIP 12.9 million net assets, and less than 250 employees): Balance sheet, abridged profit and loss account,...