Gibraltar overseas territory is a UK possession since 1704. This small piece of land is located in the Southern Europe, in the South of Spain and on the edge of the Straits of Gibraltar, that enables the communication with Mediterranean Sea as well as with Atlantic Ocean. In this territory, mainly known for the Rock of Gibraltar there are about 28.000 inhabitants.
The country, being still part of UE, benefits from all the typical advantages for this European belongingness, while at the same time from a very much advantageous tax imposition, thus to be considered a tax haven.
