Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 and Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014: Order: Law drafting instructions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 25 March 2015:

Decision Reference: MD-ER-2015-0022
Decision Summary Title :	To prepare an Order for the Taxation(Exchange of Information with Third Countries) (Jersey) Regulations 2008 and the Taxation(Implementation) (Convention on Mutual Administrative Assistance in Tax Matters )(Jersey) Regulations 2014-		Date of Decision Summary:	19th March 2015
Decision Summary Author:	External Relations		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Oral		Person Giving Oral Report:	Adviser, Chief Ministers Department
Written Report Title :	To prepare an Order for the Taxation(Exchange of Information with Third Countries) (Jersey) Regulations 2008 and the Taxation(Implementation) (Convention on Mutual Administrative Assistance in Tax Matters )(Jersey) Regulations 2014-		Date of Written Report:
Written Report Author:			Written Report : Public or Exempt?	n/a
Subject: To request the Law Draftsman to prepare an Order for the Taxation(Exchange of Information with Third Countries) (Jersey) Regulations 2008 and the Taxation(Implementation)(Convention on Mutual Administrative Assistance in Tax Matters )(Jersey) Regulations 2014
Decision(s): The Minister for External Relations approved proposals for the Law Draftsman to prepare an Order for the Taxation(Exchange of Information with Third Countries) (Jersey) Regulations 2008 and the Taxation(Implementation)(Convention on Mutual Administrative Assistance in Tax Matters )(Jersey) Regulations 2014
Reason(s) for Decision: The Minister for External Relations approved proposals for the Law Draftsman to prepare the legislation – To insert into the fourth column of the Schedule to the Taxation (Exchange of Information with Third Countries)(Jersey)Regulations 2008 the following dates for the entry into force – Hungary - 13 Feb 2015 Indonesia – 18 March 2015 Italy – 26 Jan 2015 To insert into 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: The Minister for External Relations requested that the Adviser – international Affairs submit drafting instructions to the Law Draftsman’s Office.
Signature:		Position: Minister for External Relations
Date Signed:		Date of Decision (If different from Date Signed):