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Agreement for the Exchange of Information Relating to Tax Matters between the States of Jersey and France

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 (26.05.2009) to lodge 'au greffe' a report and proposition seeking ratification of a Tax Information Exchange Agreement with France.

Decision Reference: MD-C-2009-0034 

Decision Summary Title :

Agreement for the exchange of information relating to tax matters between the States of Jersey and France

Date of Decision Summary:

20th May 2009

Decision Summary Author:

 

Tara Murphy

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 :

Ratification of the Agreement for the exchange of information relating to tax matters between the States of Jersey and France

Date of Written Report:

28th April 2009

Written Report Author:

Colin Powell

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Agreement for the exchange of information relating to tax matters between the States of Jersey and France.

Decision(s): The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge ‘au greffe’ a report and proposition seeking ratification of the Agreement for the Exchange of Information Relating to Tax Matters between France and the States of Jersey, which was signed on 23rd March 2009.

Reason(s) for Decision: Negotiations with the France produced an agreement on the following:

a)   a tax information exchange agreement which is consistent with the agreements signed previously with other countries such as the United States of America in 2002, the Kingdom of the Netherlands in 2007, the Federal Republic of Germany in 2008 and the Nordic Countries in 2008.

b)      a Memorandum of Understanding that sets out the arrangements for the allocation of costs

c)      a statement on the impact of the existence of a tax information exchange agreement on the application of French tax mechanisms – as Jersey will be a territory which has signed an administrative assistance agreement with France to fight tax fraud and evasion, certain anti-abuse mechanisms provided for by French tax law will no longer apply once the information exchange agreement is actually implemented by Jersey.  This includes helpful provisions in respect of the French tax applying to the ownership of French property;

d)      a statement referring to the position of France in respect of a number of matters bearing on the Island arising from certain European Union Directives.

Resource Implications:

There are no financial or manpower implications.

Action required:

Request the Greffier of the States to lodge ‘au greffe’ the:

·         Agreement for the exchange of information relating to tax matters between the States of Jersey and France.

Signature:

Senator T Le Sueur

 

Position:

Chief Minister

 

Date Signed: 26.05.09

 

 

Date of Decision (If different from Date Signed):

 

 

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