Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-: Lodged '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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 19 July 2013:

Decision Reference: MD-C-2013-0074
Decision Summary Title :	Lodging of Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-		Date of Decision Summary:	19th July 2013
Decision Summary Author:	Project & Research 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 (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-		Date of Written Report:	19th July 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	N/A
Subject: Lodging of Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.
Reason(s) for Decision: For a double taxation agreement that has been ratified by the States to have effect the entry into force date, agreed by the Parties concerned in accordance with the terms of the Agreement, must be inserted into the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010. Entry into force dates have been agreed by the Parties concerned for the double taxation agreements with Guernsey, the Hong Kong Special Administrative Region of the People’s Republic of China, and the Isle of Man. The States therefore are being asked to make the Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201- in order that the entry into force dates for the three jurisdictions can be included in the Schedule and thereby effect be given to the double taxation 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 (Double Taxation) (Amendment No. 3) (Jersey) Regulations 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 (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-: Lodged 'au Greffe'

Jersey Crest

Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-

REPORT

For a double taxation agreement that has been ratified by the States to have effect the entry into force date, agreed by the Parties concerned in accordance with the terms of the Agreement, must be inserted into the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010.

Entry into force dates have been agreed by the Parties concerned for the double taxation agreements with Guernsey, the Hong Kong Special Administrative Region of the People’s Republic of China, and the Isle of Man.

The States therefore are being asked to make the Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201- in order that the entry into force dates for the three jurisdictions can be included in the Schedule and thereby effect be given to the double taxation agreements.

There are no implications expected for the financial and manpower resources of the States arising from the making of the Regulations.

Explanatory Note

Regulation 1 amends the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010 by inserting the dates upon which the double taxation agreements with Guernsey, the Hong Kong Special Administrative Region of the People’s Republic of China and the Isle of Man came into force.

Regulation 2 sets out the title of these Regulations and provides that they will come into force forthwith.

◊	Final Draft – 11th July 2013	Page - 1
	File No.571/5

Jersey Crest

Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201-

Made [date to be inserted]

Coming into force [date to be inserted]

THE STATES, in pursuance of Article 2 of the Taxation (Implementation) (Jersey) Law 2004, have made the following Regulations –

1 Schedule amended

The Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010 is amended as follows –

(a) in the matter relating to Guernsey, in column 3 there is inserted the date “9th July 2013”;

(b) in the matter relating to the Hong Kong Special Administrative Region of the People’s Republic of China, in column 3 there is inserted the date “3rd July 2013”; and

2 Citation and commencement

These Regulations may be cited as the Taxation (Double Taxation) (Amendment No. 3) (Jersey) Regulations 201- and shall come into force forthwith.