Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-.

Information about the publication of Ministerial Decisions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 (01/06/2009) regarding: Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-.

Decision Reference: MD-C-2009-0038
Decision Summary Title :	Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-		Date of Decision Summary:	20th May 2009
Decision Summary Author:	Tara Murphy 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. 3) (Jersey) Regulations 200-		Date of Written Report:	18th May 2009
Written Report Author:	Colin Powell 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. 3) (Jersey) Regulations 200- following agreements between Jersey and the United Kingdom, France and Ireland.
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. 3) (Jersey) Regulations 200- following agreements between Jersey and the United Kingdom, France and Ireland.
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 March 2009 between Jersey and the United Kingdom; the bilateral tax information exchange agreement signed on 23rd March 2009 between Jersey and France, and the bilateral tax information exchange agreement signed on 26th March 2009 between Jersey and Ireland.
Resource Implications: There are no financial or manpower implications.
Action required: Request the Greffier of the States to lodge ‘au Greffe’ the Draft Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200- for consideration by the States in July 2009.
Signature: Senator T Le Sueur		Position: Chief Minister
Date Signed: 1st June 2009		Date of Decision (If different from Date Signed):

Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-.

Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-

Report

P /2009, P /2009 and P /2009 contain a statement of purpose of, and the financial and manpower implications of the Regulations.

P /2009, P /2009 and P /2009 are the individual Reports and Propositions requesting the States to ratify the signed tax information exchange agreements with France, Ireland and the United Kingdom respectively.

Explanatory Note

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 March 2009 between Jersey and the United Kingdom; the bilateral tax information exchange agreement signed on 23rd March 2009 between Jersey and France, and the bilateral tax information exchange agreement signed on 26th March 2009 between Jersey and Ireland.

Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200-

Made [date to be inserted]

Coming into force [date to be inserted]

THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation) (Jersey) Law 2004 and paragraph 1.8.5 of the Strategic Plan 2006-2011 approved by the States on 28th June 2006 and following the decision of the States, taken on the day these Regulations are made, to adopt Projets [ ] of 2009, have made the following Regulations –

1 Schedule amended

In the Schedule to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 –

(a) before the matter relating to Germany there shall be inserted the following matter –

“France

The European and Overseas Departments of the French Republic including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and the superjacent waters

(a) income tax

(b) corporation tax

(d) wealth tax

(e) inheritance and gift taxes

(f) registration duties on transactions

(g) valued added tax

(h) any withholding tax connected with the above mentioned taxes”;

(b) before the matter relating to the Netherlands there shall be inserted the following matter –

“Ireland

Ireland and any area outside the territorial waters of Ireland which has been or may hereafter be designated under the laws of Ireland concerning the Exclusive Economic Zone and the Continental Shelf, as an area within which Ireland may exercise such sovereign rights and jurisdiction as are in conformity with international law

(a) income tax

(b) income levy

(d) capital gains tax

(e) capital gains acquisition tax

(f) value added tax”;

“United Kingdom

Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised (but not including Jersey)

(a) income tax

(b) corporation tax

(d) inheritance tax

(e) value added tax”.

2 Citation and commencement

(1) These Regulations may be cited as the Taxation (Exchange of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 200- .

(2) These Regulations come into force 7 days after they are made.

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Draft 2 – 18th May 2009