080305_JPM Series Fix and Win ... - Börse Stuttgart
080305_JPM Series Fix and Win ... - Börse Stuttgart
080305_JPM Series Fix and Win ... - Börse Stuttgart
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such payments are communicated to the tax authorities of the EU Member State in which the beneficial owner is<br />
resident.<br />
The retention tax system in Jersey is implemented by means of bilateral agreements with each of the EU<br />
Member States, the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005 <strong>and</strong><br />
Guidance Notes issued by the Policy & Resources Committee of the States of Jersey. Based on these provisions<br />
<strong>and</strong> our underst<strong>and</strong>ing of the current practice of the Jersey tax authorities (<strong>and</strong> subject to the transitional<br />
arrangements described above), <strong>JPM</strong>IDL <strong>and</strong> <strong>JPM</strong>CB would not be obliged to levy retention tax in Jersey under<br />
these provisions in respect of interest payments made by it to a paying agent established outside Jersey.<br />
A09110530 AF 46
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