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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

Guernsey announces further details of OECD Pillar Two implementation

Following on from the Crown Dependencies re-affirming their commitment to implementing the Organisation for Economic Co-operation and Developmentā€™s Pillar Two framework for accounting periods commencing on or after 1 January...more

Guernsey and Jersey re-affirm commitment to OECD Pillar Two implementation

The Crown Dependencies have re-affirmed their commitment to international tax standards and the continued value of inter-island cooperation in areas of mutual interest in international tax policy. Ministers from...more

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