Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 7 August 2012:

Decision Reference: MD-C-2012-0085
Decision Summary Title :	Taxation (Miscellaneous Provisions) Regulations 201-		Date of Decision Summary:	3rd August 2012
Decision Summary Author:	Project and 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 (Miscellaneous Provisions) Regulations 201-		Date of Written Report:	3rd August 2012
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Taxation (Miscellaneous Provisions) Regulations 201-
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Taxation (Miscellaneous Provisions) Regulations 201- for debate by the States Assembly at the earliest opportunity.
Reason(s) for Decision: In October 2011 the Global Forum on Transparency and Exchange of Information for Tax Purposes adopted the combined Phase 1 and Phase 2 peer review report for Jersey. Phase 1 reviews assess the quality of a jurisdictions legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. In the report it states that “Jersey’s practices to date have demonstrated a responsive and cooperative approach. Jersey has shown a willingness to develop its laws and procedures to reflect best practices appropriate to its circumstances and has accepted the need to review its domestic laws to ensure the removal of any provisions which may affect its ability to meet the requirements of the standard.” Of the 9 elements subject to review 6 were considered to be “in place” and 3 were considered to be “in place, but certain aspects of the legal implementation of the element need improvement”. Accordingly, to respond to the assessors recommendation (explained in the accompanying report), the following Regulations need to be amended - Taxation (United States of America) (Jersey) Regulations 2006 Taxation ( Exchange of Information with Third Countries) (Jersey) Regulations 2008 Taxation (Double Taxation) (Jersey) Regulations 2010
Resource Implications: There are no resource implications.
Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the Taxation (Miscellaneous Provisions) Regulations 201- for debate by the States Assembly at the earliest opportunity.
Signature:		Position: Senator I.J. Gorst Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):