Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations: Proposed amendment

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 24 April 2017:

MINISTERIAL DECISION REFERENCE: MD-ER-2017-0013
DECISION SUMMARY TITLE: Drafting of Amendments to the Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Jersey)Regulations 2015
DECISION SUMMARY AUTHOR:	Adviser – International Affairs	IS THE DECISION SUMMARY PUBLIC OR EXEMPT? (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)		Public
REPORT TITLE:
REPORT AUTHOR OR NAME OF PERSON GIVING REPORT: (if different from Decision Summary Author)		IS THE REPORT PUBLIC OR EXEMPT? (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)
DECISION AND REASON FOR THE DECISION: The Minister agreed to amend the Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Jersey)Regulations 2015 to implement the recommendations arising from a review of whether the Regulations are in accordance with the requirements of the Common Reporting Standard carried out by the OECD Global Forum Secretariat and AEOI Working Group
RESOURCE IMPLICATIONS: There are no financial or manpower implications arising from the proposed Amendments.
ACTION REQUIRED: To request the Law Draftsman to draft Amendments to the Taxation (Implementation)(International Tax Compliance)(Common Reporting Standard)(Jersey)Regulations 2015 in accordance with drafting instructions to be provided by the Adviser on International Affairs.
SIGNATURE: SENATOR SIR PHILIP BAILHACHE			POSITION: MINISTER FOR EXTERNAL RELATIONS

DATE SIGNED			EFFECTIVE DATE OF THE DECISION