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Guernsey - Taxation
Location: Western Europe, islands in the English Channel, northwest of France.

Background: The island of Guernsey and the other Channel Islands represent the last remnants of the medieval Dukedom of Normandy, which held sway in both France and England. The islands were the only British soil occupied by German troops in World War II. Guernsey is a British crown dependency, but is not part of the UK.

Extracted from The World Factbook.
 
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