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Taxation (Miscellaneous Provisions) (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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 30 January 2014:

Decision Reference: MD-C-2014-0018

Decision Summary Title :

Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-

 

Date of Decision Summary:

30th January 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:

N/A

Written Report

Title :

Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-

Date of Written Report:

30th January 2014

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

 Public

Subject: Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-: Lodging ‘au Greffe’

Decision(s): The Minister for External Relations decided to lodge ‘au Greffe’ the Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- for debate by the States Assembly at the sitting commencing the week of 18th March.

Reason(s) for Decision: These Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- provide for the harmonisation of the Regulations concerned with requests for tax information.

 

The Tax Information Exchange Agreement (TIEA) with the United States was the first such agreement entered into and initially it was thought that each agreement would call for a specific Regulation. Subsequently it was agreed that it was more appropriate to have omnibus Regulations relating to all third countries with the individual countries referred to in a Schedule to the Regulations.

 

As the US Regulations were in existence their separateness was retained but with the need to make a significant change to those Regulations to bring them into line with the omnibus Regulations it is considered that it would be more appropriate to revoke the US Regulations and include the United States of America in the Schedule to the 2008 Regulations as amended. This is provided for in these draft Regulations.

Resource Implications: There are no resource implications.

Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- for debate by the States Assembly at the sitting commencing the week of 18th March.

Signature:

 

 

Position:

 

Minister for External Relations

Date Signed:

Date of Decision (If different from Date Signed):

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