The following direction is made by the Comptroller of Revenue under Article 60(1)(h) of the Goods and Services Tax (Jersey) Law 2007 (as amended) (the 'GST Law').
Entities eligible for listing as international service entities
With immediate effect (and pending proposed legislative change), the following entities may be listed (on application) as international service entities provided they meet the conditions set out in paragraph 2 of Article 60 of the GST Law:
- limited liability companies formed under Limited Liability Companies (Jersey) Law 2018
- incorporated limited partnerships formed under Incorporated Limited Partnership (Jersey) Law 2011
- separate limited partnerships formed under Separate Limited Partnerships (Jersey) Law 2011