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Jerseys Approach to the Implementation of Pillar Two

The Jersey government issued a tax policy paper on the implementation of Pillar Two. In this members-only article, we look at the options discussed and the impact on MNE groups with holding companies or subsidiaries in Jersey.

 
The government outlined four options in terms of the way forward for its response to Pillar Two.
 
1 – Do nothing
 
2 – implement the IIR
 
3 – implement the IIR and UTPR
 
4 – implement a domestic minimum top-up tax
 

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