Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014
Revised Edition
17.850.13
Showing the law as at 1 January 2015
This is a revised edition of the law
Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014
Arrangement
Regulation
1 Interpretation
2 Exchange of information on request
3 Parties to the Convention
4 Citation
SCHEDULE
list of parties to the convention
Supporting Documents
Endnotes
Table of Legislation History
Table of Renumbered Provisions
Table of Endnote References
Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014
THE STATES, in pursuance of Article 2 of the Taxation (Implementation) (Jersey) Law 2004[1] and following the decision of the States, taken on the day these Regulations are made, to adopt P.154 of 2013, have made the following Regulations –
Commencement [see endnotes]
1 Interpretation
(1) In these Regulations, unless the context otherwise requires –
“Convention” means the Convention on Mutual Administrative Assistance in Tax Matters done in Strasbourg on 25th January 1988 as amended by the Protocol done in Paris on 27th May 2010, signed on behalf of the United Kingdom and as extended to Jersey;
“Jersey competent authority” means the Minister for Treasury and Resources or his or her authorized representative;
“requesting Party” means a Party to the Convention who requests the Jersey competent authority for tax information concerning particular persons or transactions and “request” shall be construed accordingly;
“tax information” means information that is foreseeably relevant to the administration or enforcement of the domestic laws of the requesting Party concerning any tax described in Article 2(1)(a) of the Convention and listed in Annex A to the Convention as being a tax of the requesting Party, including information that is foreseeably relevant to –
(a) the determination, assessment and collection of such a tax;
(b) the recovery and enforcement of such a tax;
(c) the recovery and enforcement of tax claims; or
(d) the investigation or prosecution of tax matters.
(2) Tax information may be –
(a) information within an individual’s knowledge or belief; or
(b) information recorded in a document or any other record in any format, that a person has in his or her possession, custody or control.
2 Exchange of information on request
Where the Jersey competent authority has received a request from a requesting party, Regulations 2 to 16 and Regulation 16B of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[2] shall, to the extent applicable and with any necessary modifications, apply in respect of the request as if references to –
(a) “request” were to a request by a requesting Party;
(b) “tax”, were to a tax described in Article 2(1) (a) of the Convention and listed in Annex A of the Convention in respect of the requesting Party and “tax information” were construed accordingly;
(c) “taxpayer”, where applicable, were to a transaction;
(d) “tax information exchange agreement” were to the Convention;
(e) “third country” were to a requesting Party.
3 Parties to the Convention
(1) The Schedule specifies –
(a) the Parties to the Convention in respect of whom the Convention is in force; and
(b) the date of entry into force of the Convention in respect of each such Party.
(2) The Minister shall, by Order, amend the Schedule so as to add further Parties in respect of whom the Convention enters into force and the dates of such entering into force.
4 Citation
These Regulations may be cited as the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014.
SCHEDULE[3]
(Regulation 3)
list of parties to the convention
PARTY TO THE CONVENTION
DATE OF ENTRY INTO FORCE OF CONVENTION IN RESPECT OF CONVENTION PARTY
Albania
1st December 2013
Anguilla
1st March 2014
Argentina
1st January 2013
Aruba
1st September 2013
Australia
1st December 2012
Austria
1st December 2014
Belize
1st September 2013
Bermuda
1st March 2014
British Virgin Islands
1st March 2014
Canada
1st March 2014
Cayman Islands
1st January 2014
Columbia
1st July 2014
Costa Rica
1st August 2013
Croatia
1st June 2014
Curaçao
1st September 2013
Czech Republic
1st February 2014
Denmark
1st June 2011
Estonia
1st November 2014
Faroe Islands
1st June 2011
Finland
1st June 2011
France
1st April 2012
Georgia
1st June 2011
Ghana
1st September 2013
Gibraltar
1st March 2014
Greece
1st September 2013
Greenland
1st June 2011
Guernsey
1st August 2008
Iceland
1st February 2012
India
1st June 2012
Ireland
1st September 2013
Isle of Man
1st March 2014
Italy
1st May 2012
Japan
1st October 2013
Jersey
1st June 2014
Korea
1st July 2012
Latvia
1st November 2014
Lithuania
1st June 2014
Luxembourg
1st November 2014
Malta
1st September 2013
Mexico
1st September 2012
Moldova
1st March 2012
Montserrat
1st October 2013
Netherlands
1st September 2013
New Zealand
1st March 2014
Norway
1st June 2011
Poland
1st October 2011
Romania
1st November 2014
Sint Maarten
1st September 2013
Slovak Republic
1st March 2014
Slovenia
1st June 2011
South Africa
1st March 2014
Spain
1st January 2013
Sweden
1st September 2011
Tunisia
1st February 2014
Turks and Caicos
1st December 2013
Ukraine
1st September 2013
United Kingdom
1st October 2011
Endnotes
Table of Legislation History
Legislation
Year and No
Commencement
Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014
R&O.7/2014
1 June 2014
Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Amendment of Regulations No. 1) (Jersey) Order 2014
R&O.66/2014
17 June 2014
Taxation (Implementation) (Miscellaneous Provisions) (Jersey) Order 2014
R&O.210/2014
18 December 2014
Table of Renumbered Provisions
Original
Current
None
Table of Endnote References
[1]
chapter 17.850
[2]
chapter 17.850.30
[3] Schedule
amended by R&O.66/2014, R&O.210/2014