1 Connection Factors
1.1 To what extent is domicile or habitual residence
relevant in determining liability to taxation in your
jurisdiction?
An individual's liability to taxation will be determined by
reference to such individual's residence.
1.2 If domicile or habitual residence is relevant, how
is it defined for taxation purposes?
An individual who is both resident and ordinarily resident in
Jersey will be subject to Jersey income tax on his or her worldwide
income, whereas an individual who is resident but not ordinarily
resident in Jersey will only be taxed on his or her Jersey-source
income and such overseas income as he or she remits to Jersey.
1.3 To what extent is residence relevant in determining
liability to taxation in your jurisdiction?
