Jersey adopts legislation to implement Pillar 2 from 2025

Published on: 24 October 2024

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Specialist Tax Regulatory Materials

Article summary

Jersey has adopted legislation to implement a Pillar 2 Income Inclusion Rule and a multinational corporate income tax from 2025, fulfilling Jersey’s commitment to enact the OECD’s global minimum tax framework for large in-scope multinational groups.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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