Tax: Exchange of Information Agreement between the Governments of Jersey and Republic of Indonesia

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 3 June 2011:

Decision Reference: MD-C-2011-0064
Decision Summary Title :	Agreement for the exchange of information relating to tax matters between the Government of Jersey and the Government of the Republic of Indonesia		Date of Decision Summary:	26th May 2011
Decision Summary Author:	Project and Research Officer		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Ratification of the Agreement for the exchange of information relating to tax matters between the Government of Jersey and the Government of the Republic of Indonesia		Date of Written Report:	4th May 2011
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt?	Public
Subject: Agreement for the exchange of information relating to tax matters between the Government of Jersey and the Government of the Republic of Indonesia.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ a Report and Proposition seeking the ratification of the Agreement for the exchange of information relating to tax matters between the Government of Jersey and the Government of the Republic of Indonesia.
Reason(s) for Decision: The tax information exchange agreement entered into with the Republic of Indonesia is a continuation of the ongoing programme of signing TIEAs or DTAs with all OECD and G20 member countries. Indonesia is a member of the G20. Negotiations with the Republic of Indonesia have produced an agreement on the following: a) The tax information exchange agreement is consistent with agreements signed previously with other countries. The agreement provides for the exchange of information on tax matters on request. However that request has to be formulated in writing in the greatest detail possible. There can be no “fishing expeditions”. The agreement will come into force once the parties to the agreement have ratified it, and any necessary legislative steps have been taken; b) A Protocol between the Competent Authorities of the Government of Jersey and the Government of Indonesia concerning the interpretation or application of the agreement for the exchange of information relating to tax matters. The policy of negotiating TIEAs or DTAs with OECD and G20 member countries is supported by the finance industry. The Agreement with Indonesia is seen by industry as an important step in the development of an economic relationship with Indonesia which is seen as a future source of business opportunities.
Resource Implications: There are no financial or manpower implications for the States arising from the ratification and implementation of the Agreement with the Republic of Indonesia.
Action required: The Greffier of the States is asked to lodge ‘au Greffe’ the agreement for the exchange of information relating to tax matters between the Government of Jersey and the Government of the Republic of Indonesia, and to seek debate by the States Assembly at the earliest opportunity.
Signature:		Position: Senator T.A. Le Sueur, Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):