Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Amendment: Law drafting instructions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 17 May 2024:

Decision Reference: MD-ER-2024-381		Public
Subject: Amendment to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015
Report Title: Amendment to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: law drafting instructions		Public
Decision(s): The Minister for External Relations decided to amend, by way of an Order or Orders, the Schedules to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015, which Schedules list the Participating Jurisdictions, in order to add and remove the names of participating jurisdictions.
Reason for Decision(s): The Schedules attached to the Taxation (Implementation) (International Tax Compliance) Common Reporting Standard) (Jersey) Regulations 2015 list the jurisdictions which have agreed to exchange information under the Common Reporting Standard (CRS) with Jersey, described in the Regulations as “Participating Jurisdictions”. As additional jurisdictions agree to participate in the CRS, they must be added to the Schedules. As a result of the ending of the initial transitional period, jurisdictions which have not implemented the CRS in line with the original commitments made by their governments should be removed from the Schedules, as should jurisdictions with which no agreement is in place, or is expected to be shortly put in place, to allow for the exchange of CRS information. Regulation 1(6) of the Regulations gives the Minister for External Relations the power to amend the Schedules listing the Participating Jurisdictions by way of an Order. This decision will allow officers to issue law drafting instructions to permit the preparation of the necessary Order or Orders.
Resource Implications: There are no new financial and/or manpower implications.
Action Required: The Assistant Comptroller of Revenue is instructed to issue law drafting instructions to permit the preparation of the necessary Order or Orders.
Signature:	Signed By: Minister for External Relations
Date Signed:	Date of Decision (If different from Date Signed):