Jersey to extend economic substance requirements to partnerships

The government of Jersey has confirmed that it will 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.

Law firm Mourant has published a short article on this development, available at:

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