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

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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 Ireland.

Decision Reference: MD-C-2009-0036
Decision Summary Title :	Agreement for the exchange of information relating to tax matters between the States of Jersey and Ireland		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 Ireland		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 Ireland
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 Ireland and the States of Jersey, which was signed on 26th March 2009.
Reason(s) for Decision: Negotiations with the Ireland 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. agreement for affording relief on double taxation with respect to certain income of individuals and establishing a mutual agreement procedure in connection with the adjustment of profits of associated enterprises; a joint declaration which among other things – recognises the other’s commitment to operate international standards of financial regulation in order to combat money laundering and terrorist financing and to participate in international efforts to tackle financial and other crimes, including fiscal crime; provides that Ireland will use its best endeavours to ensure that where EU Directives or Regulations concerning the regulation of financial services include provisions referring to the position of Third Countries, particularly in relation to assessments of equivalence in compliance with EU standards and access to EU markets, Jersey is treated as fairly and favourably as other Third Countries; welcomes Jersey as a member of the community of nations committed to international cooperation and information exchange on tax matters, and assures the Government of Jersey that Jersey will be fully and equally treated as such by the Irish authorities; provides for an ongoing dialogue to examine what measures could be adopted to further enhance and broaden their political and economic relationship including the further examination of undesired tax barriers and the further extension of the arrangements for information exchange.
Resource Implications: There are no financial or manpower implications.
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 Ireland.
Signature:		Position: Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):