Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Law drafting instructions for Order to amend Schedules

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 23 December 2015:

Decision Reference: MD-ER-2015-0067
Decision Summary Title :	To prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015		Date of Decision Summary:	23 December 2015
Decision Summary Author:	External Relations		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	To prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015		Date of Written Report:	23 December 2015
Written Report Author:	Adviser – International Affairs		Written Report: Public or Exempt?	Public
Subject: To request the Law Draftsman to prepare an Order to amend the Schedules forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015
Decision(s): The Minister for External Relations approved proposals for the Law Draftsman to be requested to prepare an Order to amend the Schedules forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015
Reason(s) for Decision: Schedules 2, 3 and 4 forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 lists the jurisdictions who are committed to implement the Common Reporting Standard for the Automatic Exchange of Information. Schedule 2 lists the participating jurisdictions that have indicated their intention to first exchange information in 2017; Schedule 3 lists the participating jurisdictions that have indicated their intention to first exchange information in 2018; and Schedule 4 lists the participating jurisdictions that have committed to the common reporting Standard but have yet to set a date for when the first exchange of information is to occur. Through time jurisdictions are being added to the first two categories and removed from the third category. To incorporate these changes in the Schedules Regulation 1(6) of the Principal Regulations provides that the Minister may by Order amend any of the Schedules 2, 3 and 4.
Resource Implications: There are no financial or manpower implications arising from the law drafting instructions.
Action required: The Minister for External Relations requested that the Adviser – International Affairs submit drafting instructions to the Law Draftsman’s Office.
Signature:		Position: Minister for External Relations
Date Signed: 23 December 2015		Date of Decision (If different from Date Signed):

Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Law drafting instructions for Order to amend Schedules

Report to accompany the MD requesting the Law Draftsman to prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Schedules 2, 3 and 4 forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 lists the jurisdictions who are committed to implement the Common Reporting Standard for the Automatic Exchange of Information. Schedule 2 lists the participating jurisdictions that have indicated their intention to first exchange information in 2017; Schedule 3 lists the participating jurisdictions that have indicated their intention to first exchange information in 2018; and Schedule 4 lists the participating jurisdictions that have committed to the common reporting Standard but have yet to set a date for when the first exchange of information is to occur. Through time jurisdictions are being added to the first two categories and removed from the third category. To incorporate these changes in the Schedules Regulation 1(6) of the Principal Regulations provides that the Minister may by Order amend any of the Schedules 2, 3 and 4.

The following jurisdictions are to be included in Schedule 2 – Barbados, Bulgaria and Niue.

The following jurisdictions are to be included in Schedule 3 – Andorra, Antigua and Barbuda, Belize, China (People’s Republic Of), Cook Islands, Grenada, Japan, Marshall Islands, Monaco, Saint Lucia, Saint Vincent and the Grenadines, Samoa, and Sint Maarten

The jurisdictions to be included in Schedules 2 and 3, listed above, should be removed from Schedule 4.

Resource Implications:

There are no financial or manpower implications arising from the law drafting instructions.