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Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Law drafting instructions for Order to amend Schedules

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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A decision made 23 December 2015:

Decision Reference:   MD-ER-2015-0067

Decision Summary Title :

To prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Date of Decision Summary:

23 December 2015

Decision Summary Author:

 External Relations

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

To prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Date of Written Report:

23 December 2015

Written Report Author:

 

Adviser – International Affairs

Written Report:

Public or Exempt?

Public

Subject: 

To request the Law Draftsman to prepare an Order to amend the Schedules forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Decision(s):

The Minister for External Relations approved proposals for the Law Draftsman to be requested to prepare an Order to amend the Schedules forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Reason(s) for Decision:

Schedules 2, 3 and 4 forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 lists the jurisdictions who are committed to implement the Common Reporting Standard for the Automatic Exchange of Information. Schedule 2 lists the participating jurisdictions that have indicated their intention to first exchange information in 2017; Schedule 3 lists the participating jurisdictions that have indicated their intention to first exchange information in 2018; and Schedule 4 lists the participating jurisdictions that have committed to the common reporting Standard but have yet to set a date for when the first exchange of information is to occur. Through time jurisdictions are being added to the first two categories and removed from the third category. To incorporate these changes in the Schedules Regulation 1(6) of the Principal Regulations provides that the Minister may by Order amend any of the Schedules 2, 3 and 4.

 

Resource Implications:  

There are no financial or manpower implications arising from the law drafting instructions.

Action required:

The Minister for External Relations requested that the Adviser – International Affairs submit drafting instructions to the Law Draftsman’s Office.

Signature: 

 

 

 

 

 

Position: 

Minister for External Relations

Date Signed:

 

23 December 2015

 

Date of Decision (If different from Date Signed):

 

 

Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Law drafting instructions for Order to amend Schedules

Report to accompany the MD requesting the Law Draftsman to prepare an Order to amend the Schedules forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015

Schedules 2, 3 and 4 forming part of the Taxation(Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 lists the jurisdictions who are committed to implement the Common Reporting Standard for the Automatic Exchange of Information. Schedule 2 lists the participating jurisdictions that have indicated their intention to first exchange information in 2017; Schedule 3 lists the participating jurisdictions that have indicated their intention to first exchange information in 2018; and Schedule 4 lists the participating jurisdictions that have committed to the common reporting Standard but have yet to set a date for when the first exchange of information is to occur. Through time jurisdictions are being added to the first two categories and removed from the third category. To incorporate these changes in the Schedules Regulation 1(6) of the Principal Regulations provides that the Minister may by Order amend any of the Schedules 2, 3 and 4.

The following jurisdictions are to be included in Schedule 2 – Barbados, Bulgaria and Niue.

The following jurisdictions are to be included in Schedule 3 – Andorra, Antigua and Barbuda, Belize, China (People’s Republic Of), Cook Islands, Grenada, Japan, Marshall Islands, Monaco, Saint Lucia, Saint Vincent and the Grenadines, Samoa, and Sint Maarten

The jurisdictions to be included in Schedules 2 and 3, listed above, should be removed from Schedule 4.

 

Resource Implications:  

There are no financial or manpower implications arising from the law drafting instructions.

 

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