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Economic substance for companies

An introduction to proposed legislation for economic substance

New legislation introducing economic substance requirements for companies in the Crown Dependencies will shortly be considered by the respective parliaments.

The key aspects document represents the first level of guidance issued, on how we will implement the law if it's adopted by the States Assembly. More comprehensive guidance will be issued later.

We are open to discussion on the business impact of the proposed legislation and key aspects document. Comments can be sent to the tax policy unit.

Key aspects in relation to proposed economic substance requirements

Draft Taxation (Companies - Economic Substance) (Jersey) Law

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