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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
 

Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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