Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016

Made                                                                    10th February 2016

Coming into force                                                 11th February 2016

THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 1(6) of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[1], orders as follows –

1        Interpretation

In this Order “Regulations” means the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[2].

2        Schedule 2 amended

In Schedule 2 to the Regulations there shall be inserted, in the appropriate alphabetical order –

(a)     after the word “Argentina” the word “Barbados”;

(b)     after the words “British Virgin Islands” the word “Bulgaria”;

(c)     after the word “Netherlands” the word “Niue”.

3        Schedule 3 substituted

For the table in Schedule 3 to the Regulations there shall be substituted the following table –

 

“Albania

Andorra

Antigua and Barbuda

Aruba

Australia

Austria

Belize

Canada

Chile

China (People’s Republic Of)

Cook Islands

Costa Rica

Ghana

Grenada

Indonesia

Japan

Malaysia

Marshall Islands

Monaco

New Zealand

Saint Lucia

Saint Vincent and the Grenadines

Samoa

Sint Maarten

Switzerland”

4        Schedule 4 substituted

For the table in Schedule 4 to the Regulations there shall be substituted the following table –

 

“Participating Jurisdiction

Relevant Date

Relevant Year

The Bahamas

 

 

Brazil

 

 

Brunei Darussalam

 

 

Dominica

 

 

Greenland

 

 

Hong Kong (China)

 

 

Israel

 

 

Macao (China)

 

 

Qatar

 

 

Russian Federation

 

 

Saint Kitts and Nevis

 

 

Saudi Arabia

 

 

Singapore

 

 

Trinidad and Tobago

 

 

Turkey

 

 

United Arab Emirates

 

 

Uruguay

 

5        Citation and commencement

This Order may be cited as the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations) (Jersey) Order 2016 and shall come into force on the day after the day it is made.

SENATOR SIR P.M. BAILHACHE

Minister for External Relations

 

 


 



[1]                                    R&O.148/2015

[2]                                    R&O.148/2015


Page Last Updated: 05 May 2016