Taxation (Implementation) (Convention on Mutual Assistance in Tax Matters) (Amendment of Regulations No.2) Order 2015

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 27 April 2015:

Decision Reference: MD-ER-2015-0027
Decision Summary Title :	Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 2) Order 2015		Date of Decision Summary:	27 April 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 (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 2) Order 2015		Date of Written Report:	27 April 2015
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt?	Public
Subject: Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 2) Order 2015
Decision(s): The Minister for External Relations made the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 2) Order 2015
Reason(s) for Decision: This order amends the Schedule to the Taxation(Implementation)(Convention on Mutual Administrative Assistance in Tax Matters)(Jersey)Regulations 2014 the following Parties to the Convention and the date of entry into force of Convention in respect of Convention Party – Belgium – 1 April 2015 Cyprus – 1 April 2015 Hungary – 1 March 2015 Indonesia – 1 May 2015 Portugal – 1 March 2015 Russia – 1 July 2015
Resource Implications: There are no financial or manpower implications arising from the law drafting instructions.
Action required: External Relations shall – (1) Inform the Assistant Greffier of the States and the States Greffe Publications Editor immediately the Order is made, and request the Greffier of the States to arrange for the making of the Order to be notified to the States; (2) Deliver the signed and sealed Order to the Publications Editor.
Signature:		Position: Minister for External Relations
Date Signed: 27 April 2015		Date of Decision (If different from Date Signed):