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Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 16 June 2014:

Decision Reference: MD-ER-2014-0002

Decision Summary Title :

Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014

Date of Decision Summary:

16 June 2014

Decision Summary Author:

 

External Relations 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:

 

Written Report

Title :

Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014

Date of Written Report:

16 June 2014

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

 Public

Subject:   Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014

Decision(s): The Minister for External Relations made the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014.

Reason(s) for Decision: The Convention provides for the multilateral exchange of tax information both on request and automatically and the financial institutions from whom information is to be obtained need to know which jurisdictions are party to the Convention. The list of jurisdictions that are party to the Convention is regularly up-dated by the OECD as new jurisdictions sign and ratify the Convention.

Resource Implications: There are no immediate implications for the financial or manpower resources of the States. However, if as more jurisdictions become a party to the Convention there is a significant increase in the number of requests for information there could be a need to supplement the resources of the Taxes Office as the Competent Authority.

Action required: External Relations shall –

(1) Inform the Assistant Greffier of the States and the States Greffe Publications Editor immediately the Order is made, and request the Greffier of the States to arrange for the making of the Order to be notified to the States;

(2) Deliver the signed and sealed order to the Publications Editor.

Signature:

 

 

Position:

 

Minister for External Relations  

Date Signed:

Date of Decision (If different from Date Signed):

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