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Commentary

6.3 Inbound employees on assignment

Jamaica

Resident but not ordinarily resident

Residence, and the associated terms, are discussed in 1.1.

The Income Tax Act Cap 340, s 27 (which can be accessed via the MOJ website) states that an individual will only be taxed on foreign income which is remitted to Jamaica if the individual is:

  1. Ìý

    •ÌýÌýÌýÌý not domiciled in Jamaica, or

  2. Ìý

    •ÌýÌýÌýÌý a Commonwealth citizen who

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