Taxation
(Implementation) (International Tax Compliance) (Common Reporting Standard)
(Amendment – Participating Jurisdictions) (Jersey) Order 2019
Made 7th May 2019
Coming into force 8th
May 2019
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, the references to Schedules are
references to Schedules to the Taxation (Implementation) (International Tax
Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[2].
2 Schedule
3 (participating jurisdictions) amended
In Schedule 3, for “Nuie” there is substituted
“Niue”.
3 Schedule
4 (participating jurisdictions) amended
For Schedule 4 there is substituted –
|
Participating Jurisdiction
|
Relevant Date
|
Relevant Year
|
|
Albania
|
31st December 2018
|
2019
|
|
Azerbaijan
|
31st December 2017
|
2018
|
|
Kazakhstan
|
31st December 2018
|
2019
|
|
Maldives
|
31st December 2018
|
2019
|
|
Nigeria
|
31st December 2017
|
2018
|
|
Oman
|
31st December 2018
|
2019
|
|
Peru
|
31st December 2018
|
2019”.
|
4 Citation
and commencement
This Order may be cited as the Taxation (Implementation)
(International Tax Compliance) (Common Reporting Standard) (Amendment –
Participating Jurisdictions) (Jersey) Order 2019 and comes into force on
the day after it is made.
senator i.j. gorst
Minister for External Relations