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

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Delegation of Functions - Treasury and Resources: Tax Information Exchange

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 9 February 2015:

Decision Reference:   MD-TR-2015-0015

Decision Summary Title:

Treasury and Resources Delegated Authority – February 2015

Date of Decision Summary:

 5 February 2015

Decision Summary Author:

Comptroller of Taxes

Decision Summary:

Public or Exempt?

 Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

 N/A

Written Report

Title:

Treasury and Resources Delegated Authority – February 2015

Date of Written Report:

5 February 2015

Written Report Author:

Comptroller of Taxes

Written Report :

Public or Exempt?

 Public

Subject: Authorisation of officer to process matters relating to tax information exchange.

Decision(s): The Minister authorised the Senior Manager – Tax Information Exchange Agreements to process matters relating to the exchange of tax information.

Reason(s) for Decision:   These delegations amend and replace those delegations as at January 2015 with delegations as detailed in the attached report to enable the efficient and effective management of public finances and operation of the Treasury and Resources department.

 

For the purpose of administering the international tax agreements to which Jersey is signatory (including, but not limited to, Double Taxation Agreements, Tax Information Exchange Agreements and the EU Savings Directive), the Treasury and Resources Minister and his authorised representatives are Jersey’s recognised Competent Authority.  Day to day processing of tax information exchange is delegated to authorised officers in the Taxes Office.

Resource Implications:  None.

Action required:  The Greffier of the States to be requested to arrange for the attached report to be presented to the States at the earliest opportunity. Head of Decision Support to also inform the Comptroller of Taxes that this decision has been approved.

Signature:

 

 

 

 

Position: Senator A J H Maclean, Minister for Treasury and Resources

 

                 

 

Date Signed:  

Date of Decision:  

Back to top
rating button