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Guernsey considers adding substance requirement for tax-residency

  • Aug 10, 2018

The government of Guernsey has launched a public consultation on a proposal to require companies engaging in certain business activities to meet substance requirements before being considered tax-resident in Guernsey.

The proposal responds to pressure being applied by the Council of the European Union’s Code of Conduct Group aimed at curbing harmful tax competition.

READ THE ARTICLE by mnetax

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