Treasury and Resources: Delegation of Functions relating to Tax Information Exchange

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 20 April 2015:

Decision Reference: MD-TR-2015-0050
Decision Summary Title:	Treasury and Resources Delegated Authority – April 2015		Date of Decision Summary:	15 April 2015
Decision Summary Author:	Comptroller of Taxes		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Treasury and Resources Delegated Authority – April 2015		Date of Written Report:	15 April 2015
Written Report Author:	Comptroller of Taxes		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 and of officer to process matters relating to tax information exchange.
Decision(s): The Minister authorised any officer acting as Acting Comptroller of Taxes and the Senior Manager – Tax Information Exchange Agreements to act for him and on his behalf as Competent Authority for the purposes of administering all of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the European Union Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information. He also clarified what functions an officer authorised to process matters relating to the exchange of tax information may undertake.
Reason(s) for Decision: These delegations amend and replace those delegations as at January 2015 with delegations as detailed in the attached report to enable the efficient and effective management of public finances and operation of the Treasury and Resources department. 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. Staff movements in the Taxes Office require additional officers to be given the authority to act as Competent Authority in this respect. Day to day processing of tax information exchange is delegated to authorised officers in the Taxes Office. It is considered necessary to clarify the scope of this delegation at this time.
Resource Implications: None.
Action required: The Greffier of the States to be requested to arrange for the attached report to be presented to the States at the earliest opportunity. Head of Decision Support to also inform the Comptroller of Taxes that this decision has been approved.
Signature:		Position: Senator A J H Maclean, Minister for Treasury and Resources
Date Signed:		Date of Decision: