Convention on Mutual Administrative Assistance in Tax Matters: Extension to Jersey

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.

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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

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A decision made 13 September 2013:

Decision Reference: MD-C-2013-0106
Decision Summary Title :	Law Drafting Instructions for the extension to Jersey of the UK’s ratification of the OECD /CoE Convention on Mutual Administrative Assistance in Tax Matters		Date of Decision Summary:	13th September 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?	Oral		Person Giving Oral Report:	Adviser, International Affairs
Written Report Title :	N/A		Date of Written Report:	N/A
Written Report Author:	N/A		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	N/A
Subject: Law Drafting Instructions for the extension to Jersey of the UK’s ratification of the OECD /CoE Convention on Mutual Administrative Assistance in Tax Matters
Decision(s): The Chief Minister decided to instruct the Law Draftsman’s Office to prepare draft legislation providing for the extension to Jersey of the UK’s ratification of the Convention on Mutual Administrative Assistance in Tax Matters
Reason(s) for Decision: The G20 has called upon all jurisdictions to join the Convention which is seen as a powerful tool in the fight against tax evasion and allows for all forms of cooperation in tax matters. The Convention can only be signed by a sovereign state and so for Jersey to join the Convention the UK has had to be requested to ask for its ratification of the Convention to be extended to the Island. Before, the UK can request that extension, Jersey needs to have in place the necessary statutory provisions to implement the Convention, subject to any reservations that may be entered.
Resource Implications: There are no resource or manpower implications
Action required: Law Draftsman to draft necessary legislation in preparation for the Chief Minister to lodge au Greffe.
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):