Taxation: Agreement between Government of Jersey and Republic of Mauritius for Avoidance of Double Taxation and Prevention of Fiscal Evasion

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.

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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

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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 16 October 2018:

MINISTERIAL DECISION REFERENCE: MD-ER-2018-0033
DECISION SUMMARY TITLE: Ratification of the Agreement between the Government of Jersey and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.
DECISION SUMMARY AUTHOR:	Director – Global Markets and International Agreements	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: Ratification of the Agreement between the Government of Jersey and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.
REPORT AUTHOR OR NAME OF PERSON GIVING REPORT: (if different from Decision Summary Author)	Director – Global Markets and International Agreements	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 a report and proposition inviting the States to ratify the Agreement between the Government of Jersey and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.
RESOURCE IMPLICATIONS: There are no financial or manpower implications arising from the Agreement.
ACTION REQUIRED: The Greffier of the States to be requested to lodge “au Greffe” the report and proposition cited above with a view to securing the earliest possible date for debate.
SIGNATURE: SENATOR IAN J GORST			POSITION: MINISTER FOR EXTERNAL RELATIONS

DATE SIGNED			EFFECTIVE DATE OF THE DECISION