The Jersey States Assembly has published the draft laws for the implementation of the Pillar 2 global minimum tax in Jersey, which were lodged on 14 August 2024 and are scheduled to be debated on 1 October 2024. The draft laws include the following: Draft Multinational Taxation (Global Anti-Base Erosion – IIR Tax) (Jersey) Law 202-; and Draft Multinational Corporate Income Tax (Jersey) Law 202-. Addendums to the laws were also published, which contain laws to give the primary laws immediate effect. Each of the primary laws contain detailed reports, including the following executive summary. --- Executive summary In May...