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Caroline Chan

Caroline Chan

Guernsey
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Darren Bacon

Darren Bacon

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Frances Watson

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Update

Revisions to Guernsey's income tax law: company residency

[Dynamic date]

14 December 2018

The States of Guernsey has approved legislation amending Guernsey's income tax law. One of the amendments concerns revision of the definition of 'resident' in relation to a company. This update considers that particular amendment and its impact on the treatment of a company's tax residency