About Double Taxation Agreements (DTAs)
Double taxation treaties are agreements between two countries that are designed to:
- help determine the tax residency status of a person or a company
- protect against the risk of double taxation where the same income is taxable in two countries
- provide certainty of treatment for cross-border trade and investment
DTAs protect Jersey’s taxing rights and guard against attempts to avoid or evade tax.
They also allow Jersey to exchange information with the tax authorities of other countries. Jersey has around 15 full DTAs with other countries, and 12 partial double taxation agreements. We are currently negotiating with a number of other countries so the number is expected to grow.
Agreements only come into force when they have completed the necessary parliamentary procedures in both countries.
Jersey can also exchange tax information with other countries under Tax Information Exchange Agreements (TIEAs), the Multilateral Convention, and with EU member states (under the EU Savings Tax Directive).
Tax Information Exchange Agreements with other countries
Multilateral Convention (International tax)
EU Savings Directive
List of countries
These agreements, except for those with the UK and Guernsey, follow the OECD model. They all enable a means of limiting double taxation of incomes as well as providing for the exchange of information on request.
All agreements have been signed and ratified, unless otherwise stated.