Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-: Lodged 'au Greffe'

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 21 November 2013:

Decision Reference: MD-C-2013-0142

Decision Summary Title :

Lodging of the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.

Date of Decision Summary:

21st November 2013

Decision Summary Author:

 

Project & 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 (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.

Date of Written Report:

21st November 2013

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject: Lodging of the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201-.

Decision(s):  The Minister agreed to lodge ‘au Greffe’ the  Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.

Reason(s) for Decision: The Regulations give effect to the provisions of the Convention for Mutual Administrative Assistance, which the Assembly is deciding whether the Island should join as per the report and proposition lodged by MD-C-2013-0142

Resource Implications: There are no immediate implications for the financial or manpower resources of the States arising from joining the Convention.  However if, as more jurisdictions join the Convention, there is a significant increase in the number of requests for information there could be a need to supplement the resources of the Taxes Office as the Competent Authority.

Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 201- for debate by the States at the earliest opportunity.

Signature:

 

 

Position:

 

 

Minister for External Relations

Date Signed:

 

Date of Decision (If different from Date Signed):

Back to top
rating button