Taxation (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 17 December 2014:

Decision Reference: MD-ER-2014-0047MD-ER-2014-0047
Decision Summary Title :	Taxation (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014		Date of Decision Summary:	12 December 2014
Decision Summary Author:	External Relations		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 (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014		Date of Written Report:	12 December 2014
Written Report Author:	External Relations		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Taxation (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014
Decision(s): The Minister for External Relations made the Taxation (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014.
Reason(s) for Decision: This Order makes further amendments to three enactments under the Taxation (Implementation) (Jersey) Law 2004. Article 2 amends the Schedule to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 to add the dates on which bilateral tax information exchange agreements, between Jersey and Slovenia and between Jersey and Switzerland, came into force. Article 3 amends the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010 to insert the date on which an agreement for the avoidance of double taxation between Jersey and Luxembourg came into force. Article 4 substitutes the table in the Schedule to the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014, to add further Parties in respect of whom the Convention enters into force, and the dates of such entering into force, namely Austria, Estonia, Latvia, Luxembourg and Romania. Article 5 gives the title by which this Order may be cited and provides for it to come into force on the day after it is made.
Resource Implications: There are no resource implications arising from this delegation.
Action required: External Relations shall – (1) Inform the Assistant Greffier of the States and the States Greffe Publications Editor immediately the Order is made, and request the Greffier of the States to arrange for the making of the Order to be notified to the States; (2) Deliver the signed and sealed Order to the Publications Editor.
Signature:		Position: Minister for External Relations
Date Signed:		Date of Decision (If different from Date Signed):