Ratification of Double Taxation Agreement (DTA) between Jersey and Grand Duchy of Luxembourg and Lodging of draft Taxation (Double Taxation) (Amendment No. 2) (Jersey) Regulations 201-

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A decision made 17 May 2013:

Decision Reference: MD-C-2013-0043
Decision Summary Title :	Ratification of the Double Taxation Convention between Jersey and the Grand Duchy of Luxembourg & Lodging of the Taxation (Double Taxation) (Amendment No.2) (Jersey) Regulations 201-.		Date of Decision Summary:	17th May 2013
Decision Summary Author:	Project and 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 Convention between Jersey and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital. & Lodging of the Taxation (Double Taxation) (Amendment No.2) (Jersey) Regulations 201-.		Date of Written Report:	1st May 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Ratification of the Double Taxation Convention between Jersey and Luxembourg Lodging of the Taxation (Double Taxation) (Amendment No.2) (Jersey) Regulations 201.
Decision(s): The Chief Minister approved for lodging ‘au Greffe’ the following reports and propositions inviting the States to approve The Ratification of the Convention between Jersey and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital The draft Taxation (Double Taxation) (Amendment No.2) (Jersey) Regulations 201-. For debate by the States at the earliest opportunity.
Reason(s) for Decision: The Convention entered into with the Grand Duchy of Luxembourg is a continuation of the ongoing programme of entering into tax agreements to the international standard. The Convention was signed by Senator Sir Philip Bailhache, the Assistant Chief Minister with responsibility for External Relations on 17th April 2013. The Convention is now being presented to the States for ratification, following which it will be published and entered into the official record. The agreements will enter into force when the domestic procedures of all parties have been completed. The draft Regulations, which are also to be presented to the States for approval, will amend the Taxation (Double Taxation) (Jersey) Regulations 2010 by inserting the names of the States of Guernsey, the Government of the Isle of Man and that of the Grand Duchy of Luxembourg in the list of countries with which Jersey has made a Double Taxation Agreement or Convention. The Regulations will insert the date upon which the Double Taxation Agreement the Government of the Republic of Singapore came into force.
Resource Implications: There are no resource implications.
Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the above propositions with a view to securing the earliest possible date for debate.
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):