Tax Information Exchange Agreements (FOI)
Tax Information Exchange Agreements (FOI)Produced by the Freedom of Information office
Authored by States of Jersey and published on 12 January 2017.
I am kindly requesting the following Information under FOI for my bachelor thesis work:
Number of requests that have been received under TIEAs in 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014 and 2015 by requesting jurisdictions.
Number of requests that have been received under TIEAs in 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014 and 2015 by requesting jurisdictions that have been declined by Jersey.
A and B
Jersey has agreed to exchange tax information on request through its Tax Information Exchange Agreements (TIEAs), Double Tax Agreements (DTAs) and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC). Jersey received requests for exchange of tax information under this network of tax information exchange agreements during the years 2007 to 2015 as follows:
Each of Jersey’s exchange of information agreements require the parties to keep confidential any information provided in connection with a request of information. In addition, Jersey is bound by its commitment to comply with the standards set by the Office for Economic Co-operation and Developments (OECD) Global Forum on Transparency and Exchange of Information for Tax Purposes, including on confidentiality. The Global Forum takes that view that only the minimum amount of information necessary should be disclosed regarding individual requests for exchange of information. This is borne out by the assessment reports prepared by the Peer Review Group of the Global Forum which analyse the numbers of requests received by a jurisdiction but never disclose the name of the requesting authority.
See for example, Jersey’s most recent report at the following link:
Exchange of Tax Information Portal
As a result, an analysis of the requests received by jurisdictions is not being provided in accordance with Article 29(b) of the Freedom of Information (Jersey) Law 2011.
Counting of requests received
(a) Jersey counts a single request letter received as a single request. Thus, if numerous taxpayers are identified within a single request letter from the requesting authority, that is counted as a single request for Jersey’s purposes. Equally, if six separate request letters are sent by the requesting authority in respect of six Jersey entities in connection with an investigation into a single taxpayer, they will be counted as six requests in Jersey.
(b) Follow up requests for information in respect of the same taxpayer are treated as new requests, unless they can be considered to fall within the scope of the original request.
(c) Where a request letter for new and additional information is received from a requesting authority in respect of an ongoing investigation, subsequent to an original request, that is considered a new request, whether or not the original request has yet been fully satisfied, provided the new request is not asking for the same material.
(a) It is Jersey’s policy not to decline a valid request for exchange of information made under one of its exchange of information agreements. Where questions exist about the completeness of the request, Jersey will contact the requesting authority in order to obtain further clarification.