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Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 10 February 2016:

Decision Reference:   MD-ER-2016-0008

Decision Summary Title :

To sign the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

Date of Decision Summary:

8 February 2016

Decision Summary Author:

External Relations

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Oral

Person Giving

Oral Report:

Adviser – International Affairs

Written Report

Title :

 

Date of Written Report:

 

Written Report Author:

 

Written Report :

Public or Exempt?

 

Subject: 

The Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

Decision

The Minister made the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

Reason(s) for Decision:  . Schedules 2, 3 and 4 forming part of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 lists the jurisdictions who are committed to implement the Common Reporting Standard for the Automatic Exchange of Information. Schedule 2 lists the participating jurisdictions that have indicated their intention to first exchange information in 2017; Schedule 3 lists the participating jurisdictions that have indicated their intention to first exchange information in 2018; and Schedule 4 lists the participating jurisdictions that have committed to the common reporting Standard but have yet to set a date for when the first exchange of information is to occur. Through time jurisdictions are being added to the first two categories and removed from the third category. To incorporate these changes in the Schedules Regulation 1(6) of the Principal Regulations provides that the Minister may by Order amend any of the Schedules 2, 3 and 4.

 

Resource Implications:  

There are no financial or manpower implications arising from the making of the Order

Action required: The Minister for External Relations to sign the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016; the original to be sent to the Publications editor, States Greffe; and the Greffier of the States to be requested to arrange for the making of the Order to be notified to the States.

Signature: 

 

 

 

Position: 

Minister for External Relations

Date Signed:

 

10 February 2016

 

Date of Decision (If different from Date Signed):

 

 

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