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