Taxation (Exchange of Information with Third Countries) (Amendment No. 6) (Jersey) Regulations 2013
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Taxation (Exchange
of Information with Third Countries) (Amendment No. 6) (Jersey) Regulations 2013
Made 20th March 2013
Coming into force 20th
March 2013
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation)
(Jersey) Law 2004[1] and following the decision of the
States, taken on the day these Regulations are made, to adopt Projet 22 of
2013 and Projet 23 of 2013, have made the following Regulations –
1 Schedule
amended
In the Schedule to the Taxation (Exchange of Information with Third
Countries) (Jersey) Regulations 2008[2] –
(a) after
the matter relating to Austria there shall be inserted the following matter –
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“Brazil
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The Federative Republic of Brazil
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Federal income tax”;
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(b) after
the matter relating to Japan there shall be inserted the following matter –
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“Latvia
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The Republic of Latvia, including any other area adjacent to the
territorial waters of the Republic of Latvia within which under the laws of
Latvia and, in accordance with international law, the rights of Latvia may be
exercised with respect to the sea bed and its sub-soil and their natural
resources
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(a) Enterprise income tax (uznemumu ienakuma
nodoklis)
(b) Micro-enterprise income tax (mikrouznemumu
ienakuma nodoklis)
(c) Personal income tax (iedzivotaju ienakuma
nodoklis)
(d) Immovable property tax (nekustama ipasuma
nodoklis)
(e) Value added tax (pievienotas vertibas
nodoklis)”.
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2 Citation
and commencement
These Regulations may be cited as the Taxation (Exchange of
Information with Third Countries) (Amendment No. 6) (Jersey) Regulations 2013
and shall come into force forthwith.
m.n. de la haye
Greffier of the States
Page Last Updated: 04 Jun 2015