Taxation (Double Taxation) (Amendment of Regulations) (No. 2) (Jersey) Order 2019
Page Content
Taxation (Double
Taxation) (Amendment of Regulations) (No. 2)
(Jersey) Order 2019
Made 28th February 2019
Coming into force 7th
March 2019
THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 3 of the
Taxation (Double Taxation) (Jersey) Regulations 2010[1], orders as follows –
1 Taxation (Double Taxation) (Jersey)
Regulations 2010 amended
In the table in the Schedule to the Taxation (Double Taxation)
(Jersey) Regulations 2010[2] –
(a) before
the item and entries relating to Luxembourg there is inserted –
|
“Liechtenstein
|
The Principality of Liechtenstein. When used in a geographical
sense, means the area of the sovereign territory of the Principality of
Liechtenstein in accordance with international law and domestic law.
|
21st December 2018”;
|
(b) before
the item and entries relating to Qatar there is inserted –
|
“Mauritius
|
The Republic of Mauritius
including –
(i) all the
territories and islands which, in accordance with the laws of Mauritius,
constitute the State of Mauritius;
(ii) the
territorial sea of Mauritius; and
(iii) any area
outside the territorial sea of Mauritius which in accordance with
international law has been or may hereafter be designated, under the laws of
Mauritius, as an area, including the Continental Shelf, within which the
rights of Mauritius with respect to the sea, the sea-bed and sub-soil and
their natural resources may be exercised.
|
19th December 2018”.
|
2 Citation and commencement
This Order may be cited as the Taxation (Double Taxation) (Amendment
of Regulations) (No. 2) (Jersey) Order 2019 and comes into force
7 days after the day it is made.
senator i.j. gorst
Minister for External Relations
Page Last Updated: 12 May 2019