Taxation (Exchange
of Information with Third Countries) (Amendment) (Jersey) Regulations 2009
Made 21st January 2009
Coming into force 28th
January 2009
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation)
(Jersey) Law 2004[1] and paragraph 1.8.5 of the
Strategic Plan 2006–2011 approved by the States on 28th June 2006 and
following the decision of the States, taken on the day these Regulations are
made, to adopt Projet 171 of 2008, have made the following
Regulations –
1 Interpretation
In these Regulations
“principal Regulations” means the Taxation (Exchange of Information
with Third Countries) (Jersey) Regulations 2008[2].
2 Regulation
1 amended
In Regulation 1 after
the definition “tax information” there shall be inserted the
following definition –
“ ‘tax information exchange agreement’ means an
agreement between Jersey and a third country for the exchange of tax
information;”.
3 Regulation
16A inserted
After Regulation 16 of
the principal Regulations there shall be inserted the following
Regulation –
(1) These
Regulations apply to tax information foreseeably relevant to the administration
and enforcement of the domestic laws of a third country specified in the
Schedule, in respect of a tax specified in the Schedule, from the date on which
a tax information agreement between Jersey and that third country in respect of
that tax came into force.
(2) There
shall be specified in the Schedule the date on which a tax information exchange
agreement came into force.
(3) The
Chief Minister shall by Order amend the Schedule so as to add, for a third
country and any description of tax, the date the tax information exchange
agreement relating to that third country and description of tax came into
force.”.
4 Amendment
of the Schedule
For the Schedule to the principal Regulations there shall be
substituted the following Schedule –
|
Country or territory
|
Description
|
Tax
|
Date tax information exchange agreement came into force
|
|
Federal Republic of Germany
|
The area in which the tax law of the Federal Republic of Germany
is in force
|
(a) Income tax (Einkommensteuer)
(b) Incorporation tax (Körperschaftsteuer)
(c) Trade tax (Gewerbesteuer)
(d) Capital tax (Vermögensteuer)
(e) Inheritance tax (Erbschaftsteuer)
|
|
|
Netherlands
|
The part of the Kingdom of the Netherlands that is situated in
Europe, including its territorial seas and any area beyond the territorial
seas within which the Netherlands, in accordance with international law,
exercises jurisdiction or sovereign rights
|
(a) Income tax (Incomstenbelasting)
(b) Wages tax (Loonbelasting)
(c) Company tax, including the Government
share in the net profits of the exploitation of natural resources levied
pursuant to the Mining Act (Vennootshcapsbelasting, daaronder begrepen het
aandeel van de Regering in de netto-winsten behaald met de exploitatie van
natuurlijke rijkdommen geheven krachtens de Mijnbouwwet)
(d) Dividend tax (Dividendbelasting)
(e) Gift tax (Schenkingsrecht)
(f) Inheritance tax (Successierecht)
|
1st March 2008
”
|
5 Citation
and commencement
(1) These
Regulations may be cited as the Taxation (Exchange of Information with Third
Countries) (Amendment) (Jersey) Regulations 2009.
(2) These
Regulations come into force 7 days after they are made.
A.H. harris
Deputy Greffier of the States