Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations No. 3 – Participating Jurisdictions) (Jersey) Order 2020

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Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations No. 3 – Participating Jurisdictions) (Jersey) Order 2020

Made                                                                                                       30th April 2020

Coming into force                                                                                  1st May 2020

THE MINISTER FOR EXTERNAL RELATIONS makes this Order under Regulation 1(6) of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[1] –

1        Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 amended

For Schedule 4 to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015[2] there is substituted –

“SCHEDULE 4

(Regulation 2(1)(c) and (2)(c))

participating jurisdictions

Participating Jurisdiction

Relevant Date

Relevant Year

Albania

31st December 2018

2019

Azerbaijan

31st December 2017

2018

Ecuador

31st December 2018

2019

Kazakhstan

31st December 2018

2019

Liberia

31st December 2018

2019

Maldives

31st December 2018

2019

Morocco

31st December 2019

2020

Nigeria

31st December 2017

2018

Oman

31st December 2018

2019

Peru

31st December 2018

2019”.

2        Citation and commencement

This Order may be cited as the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Amendment of Regulations No. 3 – Participating Jurisdictions) (Jersey) Order 2020 and comes into force on the day after it is made.

senator i.j. gorst

Minister for External Relations

 




[1]                                     chapter 17.850.35

[2]                                     chapter 17.850.35


Page Last Updated: 15 May 2020