澤西島政府已提交立法草案，引入新的獨立跨國企業所得稅，與澤西島現有的企業所得稅制度並列，並實施 OECD/G20 Pillar Two提案的收入包容性規則，即15%的全球最低稅率。該立法草案預計將於10月初進行辯論，以便新規則於 2025年1月1日生效。
JERSEY: Draft legislation published for 15 per cent corporate tax rate
The Jersey government has tabled draft legislation introducing a new standalone multinational corporate income tax to sit alongside Jersey's existing corporate income tax regime, together with an income inclusion rule implementing the OECD/G20 Pillar Two proposals for a 15 per cent global minimum tax rate. The draft legislation is expected to be debated in early October with a view to the new rules coming into effect on 1 January 2025.
Sources:
Walkers
Jersey government (May 2024 statement)
STEP International News Digest, 22 May 2023: Crown dependencies agree common policy on global minimum corporate tax rate