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Article summary

The Government of Jersey has published a policy paper setting out its reflections on the Organisation for Economic Co-operation and Development's (OECD) two-pillar initiative which seeks to address the tax challenges arising from the increasing digitalisation of the economy. The paper includes a study of the issues presented by Pillars One and Two and Jersey’s approach towards implementation. The paper also sets out the factors that will be considered when determining the approach to the GloBE (Global Anti-Base Erosion) rules. Feedback is invited from stakeholders which should be submitted by 30 June 2022.