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Recent Changes in Jersey Business Taxation

Paul Eastwood Head of Tax at Deloitte in Jersey and Paul Woodman Senior Manager with responsibility for corporate taxation Deloitte outline the key features of two recent changes to Jersey business taxation
Taxation in Jersey is undergoing a revolution. Broadly this has been prompted by the need to preserve the island's status as a leading global financial centre in the face of pressure from the international community to agree to ever increasing levels of transparency and neutrality in its tax regime. This article outlines the key features of the two main changes the switch to a 'zero/ten' system of corporate income tax and the introduction of a broad-based low-rate goods and services tax.
The zero/ten regime

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