The Comptroller in Jersey wishes to clarify how he views the implications of Coronavirus for Economic Substance determinations, and the impacts on tax residence of companies.
Please follow the link below for further guidance.
Economic Substance, Corporate Tax residence and the implications of Coronavirus (COVID-19).
Measures to Combat Coronavirus and complying with Economic Substance requirements - a Guernsey update.
Please follow the link below, recently issued by GSCCA, for further guidance.