Jersey consultation on extension of economic substance requirements to partnerships

The government of Jersey is consulting on whether to extend its economic substance requirements, which it has already applied to companies, to partnerships. These requirements stem from commitments given by it to the EU Code of Conduct Group (Business Taxation) and are designed to ensure that firms which are tax resident in Jersey but which have income from geographically mobile financial and other service activities do in fact conduct real economic activity in Jersey.

The consultation closes on 3 March 2021, and can be found at:

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Second Annual Conference of the Partnership, LLP and LLC Law Forum 10 January 2019

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