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

Taxation: Agreement between Government of Jersey and Principality of Liectenstein for Elimination of Double Taxation

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 28 August 2018

MINISTERIAL DECISION REFERENCE:  MD-ER-2018-0025

DECISION SUMMARY TITLE:

 

Ratification of the Agreement between the Principality of Liechtenstein and Jersey for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance.

 

 

 

 

 

DECISION SUMMARY AUTHOR:

 

 

 

 

 

 

Director – Global Markets and International Agreements

IS THE DECISION SUMMARY PUBLIC OR EXEMPT?

(If exempt state clause from Code of Practise booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

 

 

 

 

 

Public

REPORT TITLE:

 

Ratification of the Agreement between the Principality of Liechtenstein and Jersey for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance.

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 Practise booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

Public

DECISION AND REASON FOR THE DECISION:

 

The Assistant Minister for External Relations on behalf of the Minister for External Relations approved for lodging “au Greffe” a report and proposition inviting the States to ratify the Agreement for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance between the Principality of Liechtenstein and Jersey.

RESOURCE IMPLICATIONS: 

 

There are no financial or manpower implications arising from this Agreement.

ACTION REQUIRED:

 

The Greffier of the States to be requested to lodge “au Greffe” the report and proposition cited above with a view to securing the earliest possible date for debate.

SIGNATURE:

 

 

 

 

CONNÉTABLE RICHARD BUCHANAN

POSITION: 

 

 

 

ASSISTANT MINISTER FOR EXTERNAL RELATIONS

 

 

DATE SIGNED:

 

EFFECTIVE DATE OF THE DECISION (If different from Date Signed):

Back to top
rating button