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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Reflections on OECD Pillars 1 and 2

DepartmentTreasury and Exchequer
Start date12/04/2022
End date30/06/2022
Type of consultationWhite paper
Deadline for comments30/06/2022

About the consultation

The Organisation for Economic Co-operation and Development are updating international tax laws to reflect the increasing globalisation of businesses. 

Political agreement on an OECD two pillar solution was reached in October 2021 with 137 countries, including Jersey.

The Government of Jersey has issued a policy paper which aims to:

  • inform international stakeholders of our serious study of the issues presented by Pillars 1 and 2
  • provide a description of viable policy options under consideration for which feedback is requested
  • give assurance of the government's intention for any final outcome to deliver a continuation of Jersey's fundamental commitment to offering certainty and simplicity to industry

Our aim is for Jersey to remain a competitive place to do business.

OECD Pillars 1 and 2 tax policy reflections

Revenue Jersey's privacy policy

How to submit comments to the consultation

​You can submit your comments on the questions outlined in the reflection paper by email to TRY Tax Policy, with the subject line 'Input on the OECD two-pillars'.

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