Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 201-

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A decision made on 15 June to lodge the Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 201-

Decision Reference: MD-C-2010-0052
Decision Summary Title :	Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 201-		Date of Decision Summary:	8th June 2010
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 :	Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 201-		Date of Written Report:	15th April 2010
Written Report Author:	Advisor – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 201-
Decision(s): The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge ‘au Greffe’ a report and proposition that would give effect to an Arrangement amending the 1952 Arrangement between the United Kingdom Government and the States of Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Reason(s) for Decision: On 16th July 2009 the States ratified an Agreement for the exchange of information relating to tax matters (TIEA) between Jersey and the United Kingdom (P.96/2009). Associated with the TIEA was an Arrangement amending the 1952 Arrangement between Jersey and the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This Draft Act therefore gives effect to the amended Arrangement and provides, among other things, that pensions and other similar remuneration paid to an individual who is resident of one of the territories shall be taxable only in that territory. The Act gives effect to an “Arrangement” rather than to an “Agreement” because it is an amendment to what was referred to as an Arrangement in 1952 (Double Taxation Relief (Arrangement with the United Kingdom) (Jersey) Act 1952). At the meeting held 29th April 2010 the Council of Ministers agreed that the Chief Minister should proceed to lodge the Draft Act for consideration by the States.
Resource Implications: There are no implications for the financial or manpower resources of the States arising from the adoption of the Act. There is expected, however, to be an estimated £2-3 million gain in tax revenues resulting from the adoption of the Act.
Action required: The Greffier of the States is asked to arrange for the Draft Act to be lodged ‘au Greffe’ for debate.
Signature:		Position: Senator T.A. Le Sueur, Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):