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Taxation (Double Taxation) (Amendment No. 4) (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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 4 September 2015:

Decision Reference:   MD-ER-2015-0047

Decision Summary Title :

Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Jersey and  the Republic of Seychelles

Date of Decision Summary:

4th September  2015

Decision Summary Author:

External Relations

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Taxation (Double Taxation) (Amendment No.4) (Jersey) Regulations 201-

Date of Written Report:

4th September 2015

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

Public

Subject: 

Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Jersey and the Republic of Seychelles

Decision(s): 

The Minister for External Relations approved for lodging au Greffe the Taxation (Double Taxation) (Amendment No. 4) (Jersey) Regulations in conjunction with a report and proposition inviting the States to ratify the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Jersey and the Republic of Seychelles

Reason(s) for Decision:  The Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Jersey and the Republic of Seychelles was signed on the 28thJuly 2015.  The Agreement is now being presented to the States for ratification, following which it will be published and entered into the official record.  The Agreement will enter into force when the domestic procedures of both parties have been completed.

The Regulations amend the Taxation (Double Taxation) (Jersey) Regulations 2010 by inserting Seychelles in the list of countries with which Jersey has made a Double Taxation Agreement or Convention.

 

Resource Implications:  

There are no financial or manpower implications arising from the Agreement

Action required:

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

Signature: 

 

 

 

Position: 

Chief Minister

Date Signed:

 

4th September 2015

 

Date of Decision (If different from Date Signed):

 

 

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