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Every branch or company liable to Jersey 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 balance sheet is not always required for branches, although it is normally provided. Ordinarily a firm of accountants is appointed to deal directly with the income tax affairs of the company or branch.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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