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Letter - MTR and MER to OECD P2 Sub-Panel re Lodging and Debate Timeline - 4 September 2024

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19-21 Broad Street | St Helier Jersey | JE2 3RR

Deputy Jonathan Renouf

Chair

OECD Pillar 2 Implementation Sub-Panel

By email

4 September 2024 Dear Chair,

Corporate Services Scrutiny Sub-Panel – OECD Pillar 2 Implementation Debate Timeline

We welcome the constructive discussions that have taken place with the Sub-Panel in recent weeks and recognise concerns about the timeframe of the Sub-Panel's work in advance of the Pillar 2 debate (as raised in your letter of 8 August).

There is a careful balance to be struck between the needs of the Sub-Panel and the importance of providing tax certainty to Jersey's in-scope Pillar 2 multinational groups. Many such groups will be impacted by this legislation from 1 January 2025 and therefore it is essential that we provide them with a certain outcome before the end of October.

On this basis, the Council of Ministers has accepted the Sub-Panel's request for the debate on the Pillar 2 legislation to take place during, but not beyond, the sitting of the States Assembly beginning on 22 October. We are seeking to secure an early agenda slot on 22October for the two propositions P.53/2024 and P.54/2024.

We look forward to continuing our constructive engagement with you. Yours sincerely

Deputy Elaine Millar   Deputy Ian Gorst

Minister for Treasury & Resources  Minister for External Relations