OrbitaxNew tax Treaty between Guernsey and the UK has Entered into Force
|Treaty Development|Guernsey-United Kingdom
The new income and capital tax treaty between Guernsey and the UK entered into force on 7 January 2019. The treaty signed, 2 July 2018, replaces the 1955 tax arrangement between Guernsey and the UK.
Taxes Covered
The treaty covers Guernsey income tax and UK income tax, corporation tax, and capital gains tax.
Residence
If a company is considered resident in both Territories, the competent …
Continue Reading
