Tax: Exchange of Information Agreement between the Governments of Jersey and Japan

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 28 November 2011:

Decision Reference: MD-C-2011-0144
Decision Summary Title :	Signing of the agreement between the Government of Jersey and the Government of Japan for the exchange of information relating to tax matters.		Date of Decision Summary:	28 November 2011
Decision Summary Author:	International Affairs		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Signing of the agreement between the Government of Jersey and the Government of Japan for the exchange of information relating to tax matters.		Date of Written Report:	28 November 2011
Written Report Author:	International Affairs		Written Report : Public or Exempt?	Public
Subject: Signing of the agreement between the Government of Jersey and the Government of Japan for the exchange of information relating to tax matters for the purpose of the prevention of fiscal evasion and the avoidance of double taxation with respect to taxes on the income of individuals.
Decision(s): The Chief Minister agreed to sign the Tax Information Exchange Agreement between the Government of Jersey and the Government of Japan.
Reason(s) for Decision: The signing of this Agreement is a continuation of the ongoing programme of signing tax information exchange agreements or double taxation agreements with all G20 and Organization for Economic Development and Cooperation (OECD) member countries. The Chief Minister is authorised to sign the Agreement in accordance with the provisions of Article 18(2) of the States of Jersey Law 2005 and paragraph 1.8.5 of the Strategic Plan 2006-2011 adopted by the States on 28 June 2006.
Resource Implications: There are no manpower or resource implications associated with this decision.
Action required: The Agreement will be signed and subsequently presented to the States for ratification.
Signature:		Position: Senator Ian Gorst, Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):