Taxation Agreements: Competent Authority: Authorisation

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 5 April 2012:

Decision Reference: MD-TR-2012-0036
Decision Summary Title:	Authorisation to act as Competent Authority		Date of Decision Summary:	23 March 2012
Decision Summary Author:	Deputy Comptroller of Taxes (International Tax Agreements)		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Authorisation of representatives to act as Jersey’s Competent Authority		Date of Written Report:	23 March 2012
Written Report Author:	Deputy Comptroller of Taxes (International Tax Agreements)		Written Report : Public or Exempt?	Public
Subject: Authorisation of representatives to act for and on behalf of the Treasury and Resources Minister as Competent Authority for the purposes of Jersey’s international taxation agreements.
Decision(s): The Minister authorised the Comptroller of Taxes and the Deputy and Assistant Comptrollers to act for him and on his behalf as Competent Authority for the purposes of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the EU Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information.
Reason(s) for Decision: For the purpose of administering the international tax agreements to which Jersey is signatory (including, but not limited to, Double Taxation Agreements, Tax Information Exchange Agreements and the EU Savings Directive), the Treasury and Resources Minister and his authorised representatives are Jersey’s recognised Competent Authority.
Resource Implications: None.
Action required: Head of Decision Support to inform the Acting Comptroller of Taxes that this decision has been approved.
Signature:		Position: Senator P F C Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision:

Taxation Agreements: Competent Authority: Authorisation

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Treasury and Resources

Ministerial Decision Report

Authorisation of representatives to act as jersey’s competent authority

Purpose of Report

The purpose of this Report is to gain the Minister’s authorisation that the Comptroller of Taxes and the Deputy and Assistant Comptrollers, may act for him and on his behalf as Competent Authority for the purpose of administering Jersey’s international taxation agreements.

Background

Jersey has entered into a variety of international tax agreements, including, but not limited to, Double Taxation Agreements (full agreements with 5 countries and agreements of more limited effect with 11 further countries), Tax Information Exchange Agreements (signed with 27 countries to date) and the EU Savings Directive, with the 27 member states of the EU.

The Treasury and Resources Minister or his authorised representative acts as Competent Authority for the purposes of administering Jersey’s international taxation agreements.

Finance and Economics Committee Act No. B9 of 30th January 2004 refers:

“(b) the Competent Authority for the EU Agreements and for the payment of retention tax and the transfer of information, for those who opted for this on a voluntary basis as an alternative to the retention tax, would be the Comptroller of Income Tax, with H.M. Attorney General remaining as the Competent Authority for criminal tax matters under the OECD agreements until provision had been made for civil tax matters to be covered, at which time the Comptroller would handle civil requests.”

Following the retirement of the Comptroller of Taxes, it has become necessary to authorise representatives to act on behalf of the Minister for the purpose of administering all of Jersey’s international tax agreements.

Recommendation

That the Minister authorises the Comptroller of Taxes and the Deputy and Assistant Comptrollers to act for him and on his behalf as Competent Authority for the purpose of administering all of Jersey’s international taxation agreements.

Reason for Decision

The Treasury and Resources Minister or his authorised representative acts as Competent Authority for the purpose of administering Jersey’s international taxation agreements. It is necessary to authorise representatives to act as Competent Authority for and on behalf of the Minister for the purpose of administering the agreements.

Resource Implications

There are no financial or manpower consequences as a result of the introduction of this decision.

Report author : Deputy Comptroller of Taxes (International Tax Agreements)	Document date : 23rd March 2012
Quality Assurance / Review : Head of Decision Support	File name and path: MDL:\Treasury\Sections\Corporate Finance\Ministerial Decisions\DSs, WRs and SDs\2012-0036 -\MD report.docx
MD sponsor : Treasurer of the States