Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201-: Lodging

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made on 30 November 2012:

Decision Reference: MD-C-2012-0118
Decision Summary Title :	Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201-.		Date of Decision Summary:	30th November 2012
Decision Summary Author:	Project & Research Officer		Decision Summary: Public or Exempt? (State clauses from Code of Practice booklet)	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title :	Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201-.		Date of Written Report:	30th November 2012
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Lodging by the Chief Minister of the draft Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201-.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the draft Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201- inviting the States to ratify the signed agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between the Government of Jersey and the Government of the Republic of Singapore.
Reason(s) for Decision: These Regulations amend the principal Regulations by inserting the name of the country in the list of countries with which Jersey has made a double taxation agreement. To-date the principal Regulations have required that the full text of the double taxation agreement should be reproduced in a Schedule to the Regulations. As more double taxation agreements have been made (there are now five such agreements) the need to include the full text in the Schedule has become unwieldy. As all of the agreements are also available on the Taxes Office web-site their removal from the Schedule will not affect their availability to any interested party. These Regulations therefore amend the principal Regulations to remove the requirement to reproduce the full text of a double taxation agreement in the principal Regulations.
Resource Implications: There are no implications for the financial or manpower resources of the States arising from the making of these Regulations.
Action required: The Chief Minster requests that the Greffier of the States arranges for the draft Taxation (Double Taxation) (Amendment) (Jersey) Regulations 201- to be lodged ‘au Greffe’ for debate at the earliest opportunity.
Signature:		Position: Senator I J Gorst , Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):