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Commentary

JE1.2.2 Tax residency

Jersey

There are three types of residency status that can apply to an individual:

  1. Ìý

    •ÌýÌýÌýÌý resident and ordinarily resident where an individual is liable to Jersey income tax on world-wide income regardless of where it arises. If tax is paid on the same income in another jurisdiction, a credit may be available for foreign taxes paid

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