Taxation (Exchange of Information with Third Countries) (Amendment of Regulations)
(Jersey) Order 2018
Made 18th September 2018
Coming into force 19th
September 2018
THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 16A(3) of
the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[1], orders as follows –
1 Schedule to Taxation (Exchange of Information
with Third Countries) (Jersey) Regulations 2008 (List of Third Countries and Taxes) amended
In the Schedule to the Taxation (Exchange of Information
with Third Countries) (Jersey) Regulations 2008[2] –
(a) after
the item and entries relating to Canada, there shall be inserted the following
item and entries –
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“Chile
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The Republic of Chile,
including the territorial sea in accordance with international law.
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(a) Income Tax (Impuesto a la Renta)
(b) Value Added Tax (Impuesto a las Ventas y
Servicios)
(c) Inheritance and Gift Tax (Impuesto a las
Herencias, Asignaciones y Donaciones)”;
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(b) after
the item and entries relating to South Africa, there shall be inserted the
following item and entries –
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“Spain
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The Kingdom of
Spain. When used in a geographical sense, this means the territory of the
Kingdom of Spain including inland waters, the air space, the
territorial sea and any maritime area outside the territorial sea upon which,
in accordance with international law and on application of its domestic
legislation, the Kingdom of Spain exercises or may exercise in the future
jurisdiction or sovereign rights with respect to the sea bed, its subsoil and
superjacent waters, and their natural resources.
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(a) Income tax on individuals (Impuesto sobre la Renta de las
Personas Fisicas)
(b) Corporation tax (Impuesto sobre Sociedades)
(c) Income tax on non-residents (Impuesto sobre la Renta de No
Residentes)
(d) Capital tax (Impuesto sobre el Patrimonio)
(e) Inheritance and gift tax (Impuesto sobre Sucesiones y
Donaciones)
(f) Transfer tax (Impuesto sobre Transmisiones Patrimoniales y
Actos Juridicos Documentados)
(g) Value added tax (Impuesto sobre el Valor Añadido)
(h) Excise tax (Impuestos Especiales)
(i) Local taxes on income and on capital (impuestos locales sobre
la renta y el patrimonio)”.
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2 Citation
and commencement
This Order may be cited as the Taxation (Exchange of Information
with Third Countries) (Amendment of Regulations) (Jersey) Order 2018 and shall
come into force on the day after the day on which it is made.
senator i.j. gorst
Minister for External Relations