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Guernsey Adopts OECD's Global Minimum Tax Rate of 15%

Guernsey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

12/5/2024 / Exemptions , Filing Requirements , Investment Funds , Island of Guernsey , Jurisdiction , OECD , Parent Corporation , Profits , Tax Rates

Jersey Adopts OECDs Global Minimum Tax Rate of 15%

Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

11/21/2024 / International Tax Issues , Jurisdiction , OECD , Profits , REIT , Reporting Requirements , Tax Rates

15% Global Minimum Tax Rate: Draft Legislation lodged in Jersey

Following Jersey's intention to implement the OECD proposals for a 15% global minimum tax rate (known as "Pillar 2") in May 2024, draft legislation has now been lodged introducing a new standalone Multinational Corporate...more

8/21/2024 / Controlled Foreign Corporations , Corporate Taxes , Jurisdiction , OECD , Proposed Legislation , Tax Rates , UK

Beneficial ownership registers: Jersey’s latest consultation paper on access to information

Jersey: Consultation paper on access to information - On 26 April 2024, the States of Jersey published its latest consultation paper on "Access to information on Jersey's Central Register of Companies and legal persons"....more

5/7/2024 / Anti-Money Laundering , Beneficial Owner , Customer Due Diligence (CDD) , European Court of Justice (ECJ) , FATF , Jurisdiction , Terrorism Funding , Transparency , UK

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