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Information and public services for the Island of Jersey

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

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Country-by-Country Reporting (CBC)


Announcement relating to the Jersey portal and Country-by-Country Notifications

Announcement relating to the Jersey portal and Country-by-Country reporting

Announcement relating to Country-by-Country reporting

Signed CbC Competent Authority Agreements with other jurisdictions

Jersey US agreement 

Jersey UK agreement

Jersey Guernsey agreement

Jersey Hong Kong China MOU in force 31 December 2018


The Jersey authorities will interpret the Country by Country Reporting Regulations in a manner that is consistent with the OECD’s Guidance on the implementation of country-by-country reporting, as it may be amended from time to time.  In particular, you should be aware of the following:

  1. For the purposes of clarity, the interpretation of terms in the Regulations, the OCED Multilateral Competent Authority Agreement on CbC and all bilateral agreements between Jersey and other jurisdictions regarding exchange of CBC reports shall be consistent with guidance published by the OECD on the implementation of CbC report under BEPS Action 13. This includes, for instance, clarification on the definition of Related Parties that shall be in accordance with guidance published in April 2017, which confirms a related party (to be included in the third column of table 1 of the model template for CbC Report), which are defined as "associated enterprises" in the BEPS Action 12 report, are interpreted as the Constituent Entities (‘CE’) listed in table 2 of the model template of the CbC Report.
  2. The definition of a Multinational Group (“MNE Group”) contained in the Regulations will be applied in a manner consistent with the OECD guidance on currency fluctuations in respect of an MNE Group whose Ultimate Parent Entity is located in a jurisdiction other than Jersey.For further guidance on this matter see Question IV. 1. Impact of currency fluctuations on the agreed EUR 750 million threshold (June 2016) of the Guidance on the implementation of country-by-country reporting.
  3. The Comptroller will assess whether exchange relationships are operating effectively for the purposes of Regulations 5 and 6 in line with the references to “systemic failure” in the MCAA and OECD’s guidance.
  4. The Comptroller interprets Regulation 6(b) so that this condition is met where an agreement to automatically exchange tax information is in place between Jersey and the jurisdiction in which the ultimate parent entity is resident for tax purposes, but where no competent authority agreement or equivalent is in place regarding the exchange of Country-by-Country Reports between the two jurisdictions for the financial period in question.  For this purpose, an “agreement to automatically exchange tax information” includes bilateral or multilateral exchange agreements providing for automatic exchange of information.  For the avoidance of doubt, this test is not met where there is no exchange of information agreement in place between Jersey and the other jurisdiction.

OECD guidance on the implementation of country-by-country reporting

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