Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Taxation Implementation (Miscellaneous Amendments) (Jersey) Regulations 201-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 23 April 2018:

MINISTERIAL DECISION REFERENCE:    MD-ER-2018-0013

DECISION SUMMARY TITLE:   Taxation Implementation (Miscellaneous Provisions) (Jersey) Regulations 201-

DECISION SUMMARY AUTHOR:

Adviser - International Affairs

IS THE DECISION SUMMARY PUBLIC OR EXEMPT?  (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

Public

REPORT TITLE:   Taxation (Exchange of Information with Third Countries) (Amendment No. 14) and Taxation (Double Taxation) (Amendment No. 5) (Jersey ) Regulations 201-

REPORT AUTHOR OR NAME OF PERSON GIVING REPORT:  (if different from Decision  Summary Author)

 

IS THE REPORT PUBLIC OR EXEMPT?  (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

Public

DECISION AND REASON FOR THE DECISION:

The Minister for External Relations approved for lodging ‘au Greffe’ the Draft Taxation Implementation (Miscellaneous Provisions) (Jersey) Regulations 201-.

 

The States have been asked to approve the ratification of a tax information exchange agreement with the Kingdom of Spain (P.60 of 2018). This has drawn attention to the administrative advantage to be obtained through an amendment to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008.  Under the present Regulations, while the date a tax information exchange agreement entered into force can be inserted into the Schedule attached to the Regulations by Order this does not apply to the name of the jurisdiction, its description or the taxes covered which can only be inserted through an amendment to the Regulations. The proposed amendment if approved will enable all changes to the Schedule to be made by Order which will facilitate what are administrative changes to the Schedule that follow on from the ratification of a tax information exchange agreement by the States. An equivalent amendment is also proposed to the Taxation (Double Taxation)(Jersey) Regulations 2010 so that for the third country for which a double taxation agreement is ratified by the States the name of the third country and any description of that country can be inserted into the Schedule attached to the Regulations by Order rather than by an amendment to the Regulations, thereby to be consistent with the present ability to make an Order for the insertion into the Schedule of the date on which the double taxation agreement with the third country entered into force.

 

RESOURCE IMPLICATIONS: 

There are no financial or manpower implications arising from the Amendments to the Regulations

ACTION REQUIRED:

The Greffier of the States is requested to lodge “au Greffe” the draft Taxation Implementation (Miscellaneous Provisions) (Jersey) Regulations 201-  with a view to the Regulations being debated on the 26th June when the States Assembly is being asked to ratify the tax information exchange agreement with the Kingdom of Spain (P.60 of 2018) already lodged for debate on that day.

SIGNATURE:

 

 

SENATOR SIR PHILIP BAILHACHE

POSITION:

 

 

MINISTER FOR EXTERNAL RELATIONS

 

 

DATE SIGNED

EFFECTIVE DATE OF THE DECISION

Our sites
Back to top
rating button