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The Common Reporting Standard: draft Jersey legislation released

04 November 2015

The draft Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 201-  (the "Regulations") were lodged au Greffe on 13 October 2015.

The purpose of the Regulations is to give effect to Jersey's obligations to improve international tax compliance based on the Common Reporting Standard ("CRS") for the Automatic Exchange of Financial Information approved by the OECD. Once the Regulations are ratified, they will come into effect on 1 January 2016, as Jersey is an early adopter of the CRS.

Please click here to read our briefing note which explains the key provisions of the Regulations and how they may affect your reporting obligations.

For further information, please contact Nancy Chien.

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