Gibraltar's Government published a bill on 10 April 2025 that updates the definition of tax avoidance and the powers of the Commissioner of Income Tax with respect to tax avoidance arrangements.The proposed changes would also add a limited number of specific anti-avoidance provisions to Gibraltar's tax legislation. On 10 April 2025, Gibraltar's Government published a tax amendment bill (the Bill) to amend Gibraltar's Income Tax Act 2010 (the Act) to update how "tax avoidance" is defined and what powers the Commissioner of Income Tax has with respect to tax avoidance arrangementsKey points in the proposals are highlighted below.The Commissioner of Income...