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Every branch or company liable to Guernsey taxation is required to submit to the local income tax office each year a computation of taxable profits, together with schedules of adjustments reconciling the taxable profit to the accounting profit. A detailed profit and loss account and a balance sheet is required and the consent of the tax office is required to effect a change of accounting period. Ordinarily a firm of accountants is appointed to deal directly with the income tax affairs of the company or branch.
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In this episode of Piano Lessons, Partner Philip Graham, Counsel Marc Piano, and Petri Basson, founder and principal of Lemma and Chairman of the Blockchain Association of the Cayman Islands discuss five key topics.
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