Tax Information Exchange Agreement with Republic of India

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 6 February 2012:

Decision Reference: MD-C-2012-0020
Decision Summary Title :	Tax Information Exchange Agreement between the States of Jersey and the Government of the Republic of India		Date of Decision Summary:	31st January 2012
Decision Summary Author:	Project and 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 :	Agreement to be entered into with the Government of the Republic of India for the exchange of information and assistance in collection with respect to taxes		Date of Written Report:	23rd January 2012
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Agreement to be entered into with the Government of the Republic of India for the exchange of information and assistance in collection with respect to taxes.
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Report and Proposition inviting the States to ratify the Agreement for the exchange of information and assistance in collection with respect to taxes between the States of Jersey and the Government of the Republic of India.
Reason(s) for Decision: The Agreement entered into with the Government of the Republic of India is a continuation of the ongoing programme of signing tax agreements with G20 countries. The Agreement with the Government of the Republic of India was signed by the Deputy Chief Minister, on the 2nd November 2011. The Agreement is now being presented to the States for ratification, following which it will be published and entered into the official record. In due course regulations will be made for the Agreement to enter into force when the domestic procedures of both parties have been completed.
Resource Implications: There are no resource implications.
Action required: The Greffier of the States is requested to arrange for the lodging ‘au Greffe’ of the Tax Information Exchange Agreement between the States of Jersey and the Government of the Republic of India for States debate at the earliest opportunity.
Signature:		Position: Senator I.J. Gorst Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):