Jersey has published the Finance (2018 Budget) (Jersey) Law 2018 as enacted on 4 May 2018. The main measures are summarized as follows:

Business Tax Measures

• The introduction of a 20% tax rate on large corporate retailers that are resident in Jersey or have a PE in Jersey, and have retail turnover of at least GBP 2 million and at least 60% of total turnover from trade activity in Jersey is…