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New Tax Treaty between Jersey and the UK has Entered into Force

|Treaty Development|Jersey-United Kingdom
Jersey-United Kingdom

On 19 December 2018, the new income and capital tax treaty between Jersey and the UK entered into force. The treaty, signed 2 July 2018, replaces the 1952 tax arrangement between Jersey and the UK.

Taxes Covered

The treaty covers Jersey income tax and UK income tax, corporation tax, and capital gains tax.

Residence

If a company is considered resident in both Territories, the competent aut…

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