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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Tax Information Exchange Agreement requests (FOI)

Tax Information Exchange Agreement requests (FOI)

Produced by the Freedom of Information office
Authored by States of Jersey and published on 04 December 2017.

Request

How many requests for information under Tax Information Exchange Agreements with other countries have been received and how many have been completed. Similarly, how many have been made to other countries and how many replies have been received. Please break down the numbers by year.

Response

This information is considered accessible by other means, as defined within Article 23 of the Freedom of Information (Jersey) Law 2011.

Peer review reports on all jurisdictions reviewed may be accessed via the Exchange of Information Portal on the Organisation for Economic Co-operation and Development (OECD) website at http://www.eoi-tax.org

Statistics on the number of requests for exchange of tax information made to Jersey in the period July 2013 to June 2016 are published in paragraph 550 of the 2017 Phase 2 Peer Review report of Jersey by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which may be found at the following link:

OECD Peer Review report of Jersey

Statistics for the period 2010 to 2012 are available at paragraph 335 of the 2014 supplementary peer review report of Jersey by the Global Forum, which may be found at the following link:

Supplementary report for Jersey

Exemption applied

Article 23 Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

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