Taxation (Exchange
of Information with Third Countries) (Amendment No. 4) (Jersey) Regulations 2009
Made 18th November 2009
Coming into force 18th
November 2009
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation) (Jersey)
Law 2004[1] and paragraph 1.8.5 of the
Strategic Plan 2006 to 2011 approved by the States on 27th June 2006 and
following the decision of the States, taken on the day these Regulations are
made, to adopt Projet 160 of 2009 and Projet 161 of 2009, 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) before
the matter relating to Denmark there shall be inserted the following
matter –
|
“Australia
|
Australia, excluding all external territories other than:
(i) the Territory of Norfolk Island,
(ii) the Territory of Christmas Island,
(iii) the Territory of Cocos
(Keeling) Islands,
(iv) the Territory of Ashmore and Cartier Islands,
(v) the Territory of Heard Island and McDonald
Islands, and
(vi) the Coral Sea Islands Territory,
and includes any area adjacent to the territorial limits of Australia
(including the Territories specified in this item) in respect of which there
is for the time being in force, consistently with international law, a law of
Australia dealing with the exploration for or exploitation of any of the
natural resources of the seabed and subsoil of the continental shelf
|
taxes of every kind and description imposed under the federal tax
laws administered by the Commissioner of Taxation”;
|
|
(b) before the matter relating to
Norway there shall be inserted the following matter –
|
“New Zealand
|
the territory of New Zealand excluding Tokelau and including any
area beyond the territorial sea designated under New Zealand legislation and
in accordance with international law as an area in which New Zealand may
exercise sovereign rights with respect to natural resources
|
taxes of every kind and description”;
|
|
(c) in
the fourth column under the heading “Date tax information exchange
agreement came into force” –
(i) in
the matter relating to Denmark there shall be inserted the date “6th June
2009”;
(ii) in
the matter relating to the Faroes there shall be inserted the date “21st
August 2009”;
(iii) in
the matter relating to Finland there shall be inserted the date “3rd
August 2009”;
(iv) in
the matter relating to the Federal Republic of Germany there shall be inserted
the date “28th August 2009”.
2 Citation
and commencement
These Regulations may be cited as the Taxation (Exchange of
Information with Third Countries) (Amendment No. 4) (Jersey) Regulations
2009 and shall come into force forthwith.
a.h. harris
Deputy Greffier of the States