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Taxation (Agreements with European Union Member States) (Amendment No. 2) (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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 7 November 2013:

Decision Reference: MD-C-2013-0133

Decision Summary Title :

Lodging of the Taxation (Agreements with European Union Member States) (Amendment No. 2) (Jersey) Regulations 201-.

Date of Decision Summary:

8th November 2013

Decision Summary Author:

 

Project & Research 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 (Agreements with European Union Member States) (Amendment No. 2) (Jersey) Regulations 201-.

Date of Written Report:

8th November 2013

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject: Draft Taxation (Agreements with European Union Member States) (Amendment No. 2) (Jersey) Regulations 201-.

Decision(s):  The Minister agreed to lodge ‘au Greffe’ the Draft Taxation (Agreements with European Union Member States) (Amendment No. 2) (Jersey) Regulations 201-  for debate by the States at the earliest opportunity.

Reason(s) for Decision: The Regulations amend the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005 so as to

-          provide for the implementation of the bilateral agreement with Croatia, explained in P.147/2013

and to

-          replace, from 1st January 2015, the requirement to deduct retention tax from interest payments made to persons resident in a Member State of the European Union with a requirement to report such interest payments; and to allow Jersey paying agents to make an election, before 1st January 2015, to comply with the reporting requirement from the date of the election, instead of the requirement to deduct retention tax.

Resource Implications: There are no manpower implications arising from the adoption of these Draft Regulations but there will be financial implications arising from the loss of the retention tax from their share of which the States currently receive some £2 million per annum.

Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the Draft Taxation (Agreements with European Union Member States) (Amendment No. 2) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.

Signature:

 

 

Position:

 

 

Minister for External Relations

Date Signed:

 

Date of Decision (If different from Date Signed):

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