Goods and services tax : incentives for investment funds

Journal
Joseph, A.
Jersey
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2007 (Volume 9), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

A consumption tax in the form of a goods and services tax will be introduced in Jersey in 2008. In this article the author describes in brief the types of supply for GST purposes, namely standard-rated supplies, zero-rated supplies and exempt supplies.