Convention on Mutual Administrative Assistance in Tax Matters: Lodged 'au Greffe'

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A decision made 21 November 2013:

Decision Reference: MD-C-2013-0141
Decision Summary Title :	Report and proposition to join the Convention on Mutual Administrative Assistance in Tax Matters		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 :	Report and proposition to join the Convention on Mutual Administrative Assistance in Tax Matters		Date of Written Report:	12th November 2013
Written Report Author:	Adviser – External Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Report and proposition to join the Convention on Mutual Administrative Assistance in Tax Matters
Decision(s): The Minister agreed to lodge ‘au Greffe’ the report and proposition to join the Convention on Mutual Administrative Assistance in Tax Matters for debate by the States at the earliest opportunity.
Reason(s) for Decision: Earlier this year in response to an approach from Her Majesty’s Government the Crown Dependencies and the Overseas Territories confirmed their willingness to join the Convention. This follows an initiative being advanced by the G20 in which it is encouraging all jurisdictions to join the Convention. Agreement has been reached with HM Treasury on the wording of the letter the UK would send to the Depository requesting the extension to Jersey of the UK’s ratification of the Convention. Before the letters are sent to the Depository the UK has requested that the Island has in place the necessary legislation to put the Convention into effect. If the States agree to join the Convention and accept the obligations they will immediately thereafter be asked to make Regulations to give effect to the provisions of the Convention.
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 arrange to lodge ‘au Greffe’ the report and proposition to join the Convention on Mutual Administrative Assistance in Tax Matters 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):