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Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment) (Jersey) Regulations 201-

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 14 July 2017:

MINISTERIAL DECISION REFERENCE:    MD-ER-2017-0027

DECISION SUMMARY TITLE:  Draft Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Amendment)(Jersey)Regulations 201-

DECISION SUMMARY AUTHOR:

Adviser – International Affairs

IS THE DECISION SUMMARY PUBLIC OR EXEMPT?  

Public

REPORT TITLE:   Draft Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Amendment)(Jersey)Regulations 201-

REPORT AUTHOR OR NAME OF PERSON GIVING REPORT:  (if different from Decision  Summary Author)

 

IS THE REPORT PUBLIC OR EXEMPT? 

Public

DECISION AND REASON FOR THE DECISION:

Note:  This decision supersedes MD-ER-2017-0023 signed on 14 July 2017 which had a typographical error.

The Draft Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Amendment)(Jersey)Regulations 201-  is required to implement the recommendations arising from a review of whether the  principal Regulations, the Taxation(Implementation)(International Tax Compliance)(Common Reporting Standard)(Jersey)Regulations 2015, were in accordance with the requirements of the Common Reporting Standard  which review was carried out by  the OECD Global Forum Secretariat and AEOI Working Group. 

RESOURCE IMPLICATIONS:

There are no financial or manpower implications arising from the proposed Amendments.

ACTION REQUIRED: 

The Greffier of the States is requested to lodge “au Greffe” the draft Regulations cited above with a view to securing the earliest possible date for debate.

SIGNATURE:

 

 

SENATOR SIR PHILIP BAILHACHE

POSITION:

 

 

MINISTER FOR EXTERNAL RELATIONS

 

 

DATE SIGNED

EFFECTIVE DATE OF THE DECISION

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