Double taxation agreement between the Government of Jersey and Malta

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A decision made 15 April 2010 regarding: Double taxation agreement between the Government of Jersey and Malta.

Decision Reference: MD-C-2010-0036
Decision Summary Title :	Double Taxation Agreement (DTA) between the States of Jersey and the Government of Malta		Date of Decision Summary:	14th April 2010
Decision Summary Author:	Policy 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 :	Ratification of a Double Taxation Agreement between the States of Jersey and the Government of Malta		Date of Written Report:	14th April 2010
Written Report Author:	Adviser - International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Ratification of the Double Taxation Agreement between the States of Jersey and the Government of Malta, signed by the Chief Minister on 25th January 2010.
Decision(s): The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge 'au Greffe' the report and proposition inviting the States to ratify the Double Taxation Agreement between the States of Jersey and the Government of Malta, and to also lodge the associated draft Taxation (Double Taxation) Regulations 201-.
Reason(s) for Decision: The negotiation of a tax information exchange agreement is seen as a first step in the development of a political and economic relationship with the countries concerned which in due course will lead to the signing of a full or partial double taxation agreement. However, whenever the opportunity presents itself, the preference has been to negotiate a double taxation agreement from the outset. Some jurisdictions are reluctant to enter into such an agreement with a zero tax jurisdiction because they cannot see any obvious reciprocal benefit. Other countries however are more open to the idea and one such jurisdiction is Malta. The double taxation agreement signed with the Government of Malta is the standard OECD agreement between countries to remove double taxation obstacles for the development of economic relations, and so facilitate exchange of goods and services and movements of capital, technology and people. It also delivers the OECD agreed international standard on tax transparency and exchange of information. The signing of the double taxation agreement with Malta is a significant step. Jersey is keen to develop its business relationships with the European Union, and therefore it is considered in the Island’s best interests that, through the double taxation agreement with Malta Jersey will be further strengthening its political and business relationship with an EU Member State.
Resource Implications: There are no implications for the financial or manpower resources of the States arising from the ratification and implementation of the double taxation agreement with the Government of Malta
Action required: Request the Greffier of the States to lodge ‘au Greffe’ the Double Taxation Agreement between the States of Jersey and the Government of Malta and the associated draft Taxation (Double Taxation) (Jersey) Regulations 201-
Signature:		Position: Senator Terry Le Sueur, Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):