Taxation (Implementation) (Amendment) (Jersey) Law 201-: Lodge 'au Greffe'

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 21 February 2013:

Decision Reference: MD-C-2013-0013
Decision Summary Title :	Lodging of Taxation (Implementation) (Amendment) (Jersey) Law 201-		Date of Decision Summary:	19th February 2013
Decision Summary Author:	Director – International Affairs		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 :	Lodging of Taxation (Implementation) (Amendment) (Jersey) Law 201-		Date of Written Report:	19th February 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Lodging of the Taxation (Implementation) (Amendment) (Jersey) Law 201-.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Taxation (Implementation) (Amendment) (Jersey) Law 201- for debate by the States at the earliest opportunity.
Reason(s) for Decision: The Taxation (Implementation) (Jersey) Law 2004 as enacted provided for the making of Regulations to give effect to tax agreements and obligations between the States of Jersey and another country or territory and a number of Regulations have been made. In giving consideration to the drafting of Regulations which have recently been, or are shortly to be, presented to the States, a gap has been identified in the provisions of the principal law. It is clear that in addition to agreements and obligations between the States of Jersey and another country or territory there is the possibility that, with the support of the States of Jersey, there could be agreements relating to taxation between the government of a country or territory outside Jersey and a Jersey person. This law amendment will fill the gap identified and provide the flexibility required to cope with various requirements arising from international tax agreements.
Resource Implications: There are no financial or manpower implications.
Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the Taxation (Implementation) (Amendment) (Jersey) Law 201- for debate by the States at the earliest opportunity.
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):

Taxation (Implementation) (Amendment) (Jersey) Law 201-: Lodge 'au Greffe'

REPORT

The Taxation (Implementation) (Jersey) Law 2004 as enacted provided for the making of Regulations to give effect to tax agreements and obligations between the States of Jersey and another country or territory and a number of Regulations have been made.

In giving consideration to the drafting of Regulations which have recently been or are shortly to be presented to the States a gap has been identified in the provisions of the Principal Law. It is clear that in addition to agreements and obligations between the States of Jersey and another country or territory there is the possibility that, with the support of the States of Jersey, there could be agreements relating to taxation between the government of a country or territory outside Jersey and a Jersey person. This Law amendment will fill the gap identified and provide the flexibility required to cope with various requirements arising from international tax agreements.

There are no manpower or financial implications for the States of Jersey arising from this Law Amendment.

APPENDIX 1

Human Rights Note

The notes on the human rights aspects of the draft Law in the Appendix have been prepared by the Law Officers’ Department and are included for the information of States Members. They are not, and should not be taken as, legal advice.

The draft Taxation (Implementation) (Amendment) (Jersey) Law 201- does not alter the nature of the information that can be subject to an approved agreement or an approved obligation under the 2004 Law. It does not alter the Law’s requirement that for any documents or information to be required by Regulations under the 2004 Law to be passed to other territories, it will be necessary for those documents or information to relate to, or be in regard to, taxation. The Regulations do not alter the position that Regulations under Article 2 of the 2004 Law must comply with the Human Rights (Jersey) Law 2000, and would be unlawful and ineffective if they failed to comply.

Any legal obligation to provide documents will still directly by reason of Regulations passed by the States addressing the particular agreements and obligations, and would thus be “in accordance with law” for the purposes of Article 8.1 of the European Convention on Human Rights. The States approach as to whether to give any of the new type of agreements and obligations the force of law by way of Regulations will be no different to considering whether it is justified to pass any Regulations under the 2004 Law, or to approve any Tax Information Exchange Agreement with another territory.

As the amended Law makes only a change to how agreements and obligations can come before the States for recognition by way of Regulations, there is no change to analysis of the Human Rights (Jersey) Law 2000 that underpinned the approval of the 2004 Law. It is plainly proportionate to provide assistance to other countries and territories by helping them obtain documents and information relevant or regarding to taxation in their own jurisdiction.