Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom.

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A decision made (26/05/2009) regarding: Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom.

Decision Reference: MD-C-2009-0035
Decision Summary Title :	Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom		Date of Decision Summary:	20th May 2009
Decision Summary Author:	Tara Murphy Project & 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 the Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom		Date of Written Report:	28th April 2009
Written Report Author:	Colin Powell Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom
Decision(s): The Chief Minister, acting on the recommendation of the Council of Ministers, agreed to lodge ‘au greffe’ a report and proposition seeking ratification of the Agreement for the Exchange of Information Relating to Tax Matters between the United Kingdom and the States of Jersey which was signed on 10th March 2009.
Reason(s) for Decision: Negotiations with the United Kingdom produced an agreement on the following: a tax information exchange agreement which is consistent with the agreements signed previously with other countries such as the United States of America in 2002, the Kingdom of the Netherlands in 2007, the Federal Republic of Germany in 2008 and the Nordic Countries in 2008. b) an arrangement amending the 1952 arrangement between the two governments for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. c) a memorandum of understanding that sets out the arrangements for the allocation of costs; d) an exchange of letters that among other things – provides that in the event that either party to the agreement applies prejudicial restrictive measures based on harmful tax practices to residents or citizens of the other party, it is understood that that other party may suspend the operation of the agreement for so long as such measures apply; recognises that the United Kingdom and Jersey share a common commitment to comply with international standards of anti-money laundering and counter-terrorist financing legislation and financial regulation, and to participate in international efforts to combat financial and other crimes including fiscal crime; provides that the UK will use its best endeavours to ensure that where EU Directives for Regulations include provisions referring to the position of Third Countries, particularly in relation to access to markets, Jersey is treated as fairly as other Third Countries; recognises Jersey as a member of the community of jurisdictions committed to international cooperation and information exchange on tax matters and wishes to assure the States of Jersey that Jersey will be treated as such by the United Kingdom authorities. The United Kingdom also recognises the States of Jersey’s commitment to a “good neighbour” policy.
Resource Implications: Implementation of the UK TIEA and other TIEAs, which now total 13, is dependent upon the Council of Ministers and States prioritising a request for additional resources of £100,000 and associated manpower for the Income Tax Office in the Strategic Plan and Business Plan processes for 2010.
Action required: Request the Greffier of the States to lodge ‘au greffe’ the: Agreement for the exchange of information relating to tax matters between the States of Jersey and the United Kingdom
Signature: Senator T Le Sueur		Position: Chief Minister
Date Signed: 26.05.09		Date of Decision (If different from Date Signed):