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Economic Substance – Explained – Guernsey’s position

The first guidance notes on the Economic Substance Requirements within Guernsey, Jersey and Isle of Man have now been issued and provide further clarity in some areas across the three Crown Dependencies. These can be found at https://www.gov.gg/CHttpHandler.ashx?id=118851&p=0. There are certain aspects which still require greater clarification and further guidance is anticipated in due course. In the meantime, the following Briefing Note provides an overview of Guernsey’s current position under the new legislation adopted within the island.

Briefing Note