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Guernsey has ruled out the introduction of a territorial corporate tax system following a review of its tax framework. The decision provides businesses with greater certainty by preserving the Island’s existing corporate tax regime and reinforcing its commitment to stability, predictability and international competitiveness.

While the UK, US and Europe remain important to the Island, it must seek out opportunities in frontier markets as well, says Fiona Le Poidevin of Guernsey Finance.