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Jersey has double taxation agreements (DTAs) with 15 countries, available online (Full double taxation agreements with other countries) to:

1. Ìý

   •ÌýÌýÌýÌý determine the tax residency status of a person or a company

2. Ìý

   •ÌýÌýÌýÌý protect against the risk of double taxation, where the same income is taxable in two countries

3. Ìý

   •ÌýÌýÌýÌý provide certainty of treatment for cross-border trade and investment

4. Ìý

   •ÌýÌýÌýÌý protect Jersey's taxing rights and guard against attempts to avoid or evade tax, and

5. Ìý

   •ÌýÌýÌýÌý allow Jersey to exchange information with the tax authorities of other countries

Jersey can also exchange tax information with other countries under:

1. Ìý

   •ÌýÌýÌýÌý Tax Information Exchange Agreements (TIEAs)

2. Ìý

   •ÌýÌýÌýÌý the Multilateral Convention, and

3. Ìý

   •ÌýÌýÌýÌý with EU member states

Jersey also has 12 partial double taxation agreements (PDTAs) available online. PDTAs are more limited than full agreements. They generally provide for the avoidance of double taxation on certain income of individuals and income derived from the operations of ships and aircraft.

The number of DTAs and PDTAs continues