부산대학교 도서관

Compares the zero-10 tax regimes of Jersey, Guernsey and the Isle of Man. Discusses the meaning of zero-10, the application to the islands of the EU code of conduct for business taxation, the key aspects of the zero-10 model and its adoption, respectively, in each of the three islands. Includes a table comparing the zero-10 models adopted by each island, in relation to positive rates of tax, income from property, attribution and tax capping.