Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-: Lodged 'au Greffe'

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 21 November 2013:

Decision Reference: MD-C-2013-0142
Decision Summary Title :	Lodging of the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.		Date of Decision Summary:	21st November 2013
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 (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.		Date of Written Report:	21st November 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Lodging of the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.
Decision(s): The Minister agreed to lodge ‘au Greffe’ the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.
Reason(s) for Decision: The Regulations give effect to the provisions of the Convention for Mutual Administrative Assistance, which the Assembly is deciding whether the Island should join as per the report and proposition lodged by MD-C-2013-0142
Resource Implications: There are no immediate implications for the financial or manpower resources of the States arising from joining the Convention. However if, as more jurisdictions join the Convention, there is a significant increase in the number of requests for information there could be a need to supplement the resources of the Taxes Office as the Competent Authority.
Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.
Signature:		Position: Minister for External Relations
Date Signed:		Date of Decision (If different from Date Signed):