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Taxation (Implementation) (International Tax Compliance) (United Kingdom) (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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 1 May 2014:

Decision Reference: MD-C-2014-0091

Decision Summary Title :

Taxation (Implementation) (International Tax Compliance) (United Kingdom) (Jersey) Regulations 201-

Date of Decision Summary:

30th April 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) (International Tax Compliance) (United Kingdom) (Jersey) Regulations 201-

Date of Written Report:

30th April 2014

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

 Public

Subject: Draft Taxation (Implementation) (International Tax Compliance) (United Kingdom) (Jersey) Regulations 201-: Decision to lodge ‘au Greffe’.

Decision(s): The Chief Minister decided to lodge ‘au Greffe’ the draft Taxation (Implementation) (International Tax Compliance) (United Kingdom) (Jersey) Regulations 201- for States debate.

Reason(s) for Decision: MD-C-2014-0090 lodges a Report and Proposition asking the States to ratify the Intergovernmental Agreement (IGA) between the Government of Jersey and the Government of the United Kingdom to improve international tax compliance.

 

Accordingly, for the IGA to be brought into effect Regulations need to be made in pursuance of Article 2 of the Taxation (Implementation) (Jersey) Law 2004, and the States will be asked to make the draft Taxation (Implementation) (International Tax Compliance) (United Kingdom) Jersey Regulations 201-  following the ratification of the IGA, if this is approved.

Resource Implications: The resource implications are explained in the Report and Proposition that accompany MD-C-2014-0090.  

Action required: The Greffier of the States to be asked to lodge ‘au Greffe’ the draft Regulations for debate following ratification of the Intergovernmental Agreement between the Government of Jersey and the Government of the United Kingdom to improve international tax compliance (MD-C-2014-0090).  

Signature:

 

 

Position:

 

Chief Minister of Jersey  

Date Signed:

Date of Decision (If different from Date Signed):

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