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Gibraltar is a Crown Colony of the UK located at the tip of Southern Spain. It is not widely known that Gibraltar joined the EU as an associate
member of the UK in 1973 before Spain, its nearest neighbour, joined in
1984. Through local legislation compliant with EU law, a zero rated Gibraltar Companies can ‘passport’
banking and insurance to other EU countries. This gives Gibraltar a competitive advantage over rival OFC's in Jersey, Guernsey and the Isle of Man.
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