Guy Coltman

Jun 12, 2024 | mondaq.com | Alex Ohlsson |Guy Coltman |Peter German |Claire Le Quesne

The Government of Jersey has issued an update to the statement it released a year ago in relation to its plans to implement key aspects of the Pillar Two international tax reforms in Jersey. In May 2023, Jersey announced its intention to implement a Pillar Two Income Inclusion Rule and a Domestic Minimum Tax from 2025.

Feb 13, 2024 | lexology.com | Peter German |James Willmott |Kate Andrews |Guy Coltman |Keith Dixon |Christopher J. Griffin | +9 more

Companies and cells can migrate from one jurisdiction to another. This briefing outlines the process of migration for companies and cells, as well as funds. What is a migration? A migration involves changing the jurisdiction of establishment of an entity. On completing the migration the entity survives, and its jurisdiction of establishment is simply changed to that of the destination jurisdiction. What is the process? A migration is achieved by following a statutory process.