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Taxation Agreements: Competent Authority: Authorisation

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 5 April 2012:

Decision Reference:  MD-TR-2012-0036

Decision Summary Title:

Authorisation to act as Competent Authority

Date of Decision Summary:

 23 March 2012

Decision Summary Author:

Deputy Comptroller of Taxes (International Tax Agreements)

Decision Summary:

Public or Exempt?

 Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

 N/A

Written Report

Title:

Authorisation of representatives to act as Jersey’s Competent Authority

Date of Written Report:

 23 March 2012

Written Report Author:

Deputy Comptroller of Taxes (International Tax Agreements)

Written Report :

Public or Exempt?

 Public

Subject: Authorisation of representatives to act for and on behalf of the Treasury and Resources Minister as Competent Authority for the purposes of Jersey’s international taxation agreements.

Decision(s): The Minister authorised the Comptroller of Taxes and the Deputy and Assistant Comptrollers to act for him and on his behalf as Competent Authority for the purposes of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the EU Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information. 

Reason(s) for Decision:   For the purpose of administering the international tax agreements to which Jersey is signatory (including, but not limited to, Double Taxation Agreements, Tax Information Exchange Agreements and the EU Savings Directive), the Treasury and Resources Minister and his authorised representatives are Jersey’s recognised Competent Authority.

Resource Implications:  None.

Action required:  Head of Decision Support to inform the Acting Comptroller of Taxes that this decision has been approved.

Signature:

 

 

Position: Senator  P F C Ozouf, Minister for Treasury and Resources

                 

 

Date Signed:  

 

Date of Decision:  

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