Double Taxation Agreement (DTA) between Governments of: Jersey, Isle of Man, and Guernsey

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 28 March 2013:

Decision Reference: MD-C-2013-0023
Decision Summary Title :	Double Taxation Agreement (DTA) between the Government of Jersey and the Government of the Isle of Man, and between the Government of Jersey and the States of Guernsey		Date of Decision Summary:	28th March 2013
Decision Summary Author:	Project and 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 :	Ratification of the Agreement between the Government of Jersey and the Government of the Isle of Man for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Ratification of the Agreement between the Government of Jersey and the States of Guernsey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income		Date of Written Report:	15th March 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Double Taxation Agreements between the Government of Jersey and the Government of the Isle of Man, and between the Government of Jersey and the States of Guernsey.
Decision(s): The Deputy Chief Minister approved for lodging ‘au Greffe’ the following – (a) a report and proposition inviting the States to ratify the Agreement between the Government of Jersey and the Government of the Isle of Man for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and; (b) a report and proposition inviting the States to ratify the Agreement between the Government of Jersey and the States of Guernsey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Reason(s) for Decision: The agreements entered into with the Government of the Isle of Man and between the Government of Jersey and the States of Guernsey are a continuation of the ongoing programme of entering into tax agreements to the international standard with relevant partners. The agreements with the Government of the Isle of Man, and the Government of the States of Guernsey were signed by Senator Sir Philip Bailhache, Assistant Chief Minister on the 24th January 2013. The agreements are now being presented to the States for ratification, following which they will be published and entered into the official record. The agreements will enter into force when the domestic procedures of all parties have been completed.
Resource Implications: There are no resource implications.
Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the 2 propositions cited above with a view to securing the earliest possible date for debate.
Signature:		Position: Deputy Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):