Coronavirus and Economic Substance

12 March, 2020


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).

Download the guidance


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.

Download the guidance

Contact us

David Waldron

Partner, PwC Channel Islands

Tel: +44 7781 138617

Charlotte Beattie

Tax Director, PwC Channel Islands

Tel: +44 7911 100121

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