Gibraltar's international financial services sector stems from the enactment of the Companies (Taxation and Concessions) Ordinance in 1967, which made provision for a special tax regime for offshore companies.
16. 直布罗陀的国际金融服务部门源自于1967年颁布的《公司（税收和优惠）法令》，其中为海外公司的一个特别赋税制度作出了规定。