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Tax information exchange review

27 October 2011

The Chief Minister has welcomed the findings of the Global Forum on Transparency and Exchange of Information for Tax Purposes review of Jersey.

The Peer Group is responsible for monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes.

The review says Jersey’s domestic laws provide a satisfactory framework for the exchange of relevant information. The Island fully met the group’s standard in 6 of the 9 areas under review. 3 areas related to legal implementation were assessed as being in place but with room for improvement. However, the assessors noted that the apparent gaps they identified have not prevented Jersey from engaging in effective information exchange. Nevertheless, changes are being made to ensure that Jersey is fully compliant.

The assessors said “Overall, this review of Jersey identifies a legal and regulatory framework for the exchange of information which generally functions effectively to ensure that the required information will be available and accessible, Jersey’s practices to date have demonstrated a responsive and cooperative approach.”

The Chief Minister, Senator Terry Le Sueur, said: “We welcome the findings of the Peer Group review and the recognition that Jersey is committed to complying with the international standard on exchange of tax information. We are currently working on ways to implement their recommendations.”

Referring to the 36 requests for exchange of information that had been received by the time the assessment was carried out, the assessors say “While Jersey’s infrastructure and practical experience in exchange of information is relatively new it has however been effective and expeditious to date.” Since that time, the number of requests for information received has increased to 84 and the overseas authorities involved have shown considerable satisfaction at the effective way in which the Jersey authorities have responded to these requests. In particular, the speed with which Jersey responds to requests is in marked contrast to the time taken by many other countries.

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