Business Tax Review: corporate taxation

About the consultation

A stable, competitive and sustainable tax system is vital to ensuring Jersey’s continued economic success. With this in mind, the Minister for Treasury and Resources announced a review of business taxation (the Business Tax Review) in the 2010 Budget.

An integral part of this review is to seek comments, opinion and analysis from the public, business and all stakeholders on the impact of any change to Jersey’s corporate tax regime. 

This green paper sets out the background to and reasons behind this review, as well as the principles that should determine Jersey’s corporate tax regime.

It focuses on technical aspects of corporate tax and sets out some possible alternative structures that could be considered if the outcome of the Business Tax Review shows that a change from the current zero / ten (0 / 10) regime would be in the Island’s best interests. 

It asks for the public’s views on what the impact would be of any changes on Jersey as a place in which to do business.

Download Business Tax Review green paper (size 2.04mb)
Download Deloitte report on emerging international standards for business tax (size 3.38mb)

How to submit comments to the consultation

Responses to the consultation