Jersey, situated 15 miles off the North West Coast of France, is today recognised as one of the world's leading offshore centres. Non-residents do not pay taxes in Jersey and taxation for Jersey residents has remained unchanged at 20% for over 50 years. The island offers political stability, a highly professional and sophisticated infrastructure and an excellent record for fiscal and regulatory prudence.

Jersey, the largest of the Channel Islands, is financially and politically independent of the United Kingdom, having its own government. The UK is responsible only for representation in matters of defense and foreign affairs. Jersey enjoys a beneficial relationship with the European Union and is absolved from compliance with many of the EU directives including fiscal harmonisation.

The Jersey Authorities ensure a high degree of confidentiality in relation to financial matters with no external access to information other than under very exceptional circumstances. Legislation is regularly reviewed to maintain a prudent environment in which international business can flourish whilst ensuring that the Island is not used for undesirable or illegal activities.