Taxation (Exchange of Information with Third Countries) (Amendment No. 10) (Jersey) Regulations 201-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 13 February 2014:

Decision Reference: MD-C-2014-0023
Decision Summary Title :	Taxation (Exchange of Information with Third Countries) (Amendment No.10) (Jersey) Regulations 201-		Date of Decision Summary:	10th February 2014
Decision Summary Author:	External Relations 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 :	Taxation (Exchange of Information with Third Countries) (Amendment No.10) (Jersey) Regulations 201-		Date of Written Reports:	10th February 2014
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Taxation (Exchange of Information with Third Countries) (Amendment No.10) (Jersey) Regulations 201-
Decision(s): The Minister for External Relations decided to lodge ‘au Greffe’ the Draft Taxation (Exchange of Information with Third Countries) (Amendment No.10) (Jersey) Regulations 201-.
Reason(s) for Decision: The States, on 29th January 2008, adopted the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008. The Schedule to these Regulations lists the third countries, and includes the taxes covered by the Agreements being entered into. This amendment makes provision for the inclusion in the Schedule of Hungary and the relevant taxes covered, following the signing of an Agreement between the Governments of Jersey and Hungary on Exchange of Information on Tax Matters on 28th January 2014 (MD-C-2014-0017). This Agreement (P.12/2014) will be considered separately by the States for ratification on 18th March 2014.
Resource Implications: There are no resource implications.
Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the Draft Taxation (Exchange of Information with Third Countries) (Amendment No.10) (Jersey) Regulations 201-.
Signature:		Position: Minister for External Relations
Date Signed:		Date of Decision (If different from Date Signed):

Taxation (Exchange of Information with Third Countries) (Amendment No. 10) (Jersey) Regulations 201-

Jersey Crest

Taxation (Exchange of Information with Third Countries) (Amendment No. 10) (Jersey) Regulations 201-

REPORT

P.12/2014 contains a statement of the purpose of these Regulations.

P.12/2014 is the report and proposition requesting the States to ratify the signed Agreement on the Exchange of Information on Tax Matters between the Government of Jersey and the Government of Hungary.

These draft Regulations amend the principal Regulations by inserting the name of the country and the taxes covered by the Agreement.

Financial and manpower implications

There are no financial or manpower implications for the States arising from the adoption of these Regulations.

Explanatory Note

These Regulations amend the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 so as to give effect to a bilateral tax information exchange agreement between Jersey and Hungary.

Regulation 1 amends the Schedule to those Regulations by inserting in the relevant place the taxes covered by the tax information exchange agreement with Hungary.

Regulation 2 states the title of these Regulations and provides that they shall come into force forthwith.

◊	Draft 2 – 6th February 2014	Page - 1
	File No. 571/3

Jersey Crest

Taxation (Exchange of Information with Third Countries) (Amendment No. 10) (Jersey) Regulations 201-

Made [date to be inserted]

Coming into force [date to be inserted]

THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation) (Jersey) Law 2004 and following the decision of the States to adopt Projet 12 of 2014, have made the following Regulations –

1 Schedule amended

In the Schedule to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, after the matter relating to Greenland there shall be inserted the following matter –

“Hungary

The territory of Hungary as defined by its laws in accordance with international law

(a) Personal income tax

(b) Corporate tax

(d) Building tax

(e) Value added tax

(f) Excise tax”.

2 Citation and commencement

These Regulations may be cited as the Taxation (Exchange of Information with Third Countries) (Amendment No. 10) (Jersey) Regulations 201- and shall come into force forthwith.