Taxation (Implementation) (Amendment) (Jersey) Law 201-: Lodge 'au Greffe'

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A decision made 21 February 2013:

Decision Reference: MD-C-2013-0013
Decision Summary Title :	Lodging of Taxation (Implementation) (Amendment) (Jersey) Law 201-		Date of Decision Summary:	19th February 2013
Decision Summary Author:	Director – International Affairs		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 :	Lodging of Taxation (Implementation) (Amendment) (Jersey) Law 201-		Date of Written Report:	19th February 2013
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Lodging of the Taxation (Implementation) (Amendment) (Jersey) Law 201-.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Taxation (Implementation) (Amendment) (Jersey) Law 201- for debate by the States at the earliest opportunity.
Reason(s) for Decision: The Taxation (Implementation) (Jersey) Law 2004 as enacted provided for the making of Regulations to give effect to tax agreements and obligations between the States of Jersey and another country or territory and a number of Regulations have been made. In giving consideration to the drafting of Regulations which have recently been, or are shortly to be, presented to the States, a gap has been identified in the provisions of the principal law. It is clear that in addition to agreements and obligations between the States of Jersey and another country or territory there is the possibility that, with the support of the States of Jersey, there could be agreements relating to taxation between the government of a country or territory outside Jersey and a Jersey person. This law amendment will fill the gap identified and provide the flexibility required to cope with various requirements arising from international tax agreements.
Resource Implications: There are no financial or manpower implications.
Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the Taxation (Implementation) (Amendment) (Jersey) Law 201- for debate by the States at the earliest opportunity.
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):