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Exchange of Tax Information with New Zealand and Australia - Amendment of Regulations.

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 (28/09/2009) regarding: Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia.

Decision Reference:           MD-C-2009-0069

Decision Summary Title :

Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-

Date of Decision Summary:

17th September 2009

Decision Summary Author:

Project & 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 :

Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200-

Date of Written Report:

5th August 2009

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia.

Decision(s):

The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge ‘au Greffe’ the Taxation (Exchange of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 200- following agreements between Jersey and New Zealand and Australia. The Regulations also amend the principal Regulations by inserting the dates the 4 bilateral tax information exchange agreements each signed by Jersey with Denmark, the Faroes, Finland and Germany came into force.  

Reason(s) for Decision:

These Regulations amend the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the “principal Regulations”) so as to give effect to the bilateral tax information exchange agreement signed on 10th June 2009 between Jersey and the Government of Australia; the bilateral tax information exchange agreement signed on 27th July 2009 between Jersey and the Government of New Zealand.

Resource Implications:

There are no financial or manpower implications.

Action required: : Request the Greffier of the States to lodge ‘au Greffe’ the the Draft Taxation (Exchange of Information with Third Countries) (Amendment) (Jersey) Regulations 200- for consideration by the States on 3 November 2009

Signature: 

Position:

Chief Minister

Date Signed: 

Date of Decision (If different from Date Signed): 

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