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Jersey Taxation of Investment Vehicles

February 2011 - Tax & Private Client. Legal Developments by Ogier .

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The principal Jersey tax statute is the Income Tax (Jersey) Law 1961 (as amended) (the “Income Tax Law”) which determines the rate of Jersey income tax payable by Jersey investment vehicles.

Under current Jersey law, there are no capital gains, capital transfer, gift, wealth or inheritance taxes or any death or estate duties.

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