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On 30 November 2015, HM Revenue and Customs (HMRC) announced an agreement reached with Jersey about the interpretation of paragraph 2 (1) (f) of the Jersey-UK Double Taxation Arrangements (company residence tie-breaker). This view also applies to paragraph 2 (1) (g) of the Guernsey-UK Double Tax Arrangement ("the DTA").

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Connect with straight, gay, bi and curious! 2261 Market Street #4626 San Francisco, CA 94114 (415) 226-9270

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