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Taxation (Exchange of Information with Third Countries) (Amendment No. 5) (Jersey) Regulations 2012

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Taxation (Exchange of Information with Third Countries) (Amendment No. 5) (Jersey) Regulations 2012

Made                                                                   20th November 2012

Coming into force                                                20th November 2012

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 85 of 2012, have made the following Regulations –

1        Schedule amended

In the Schedule to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[2], before the matter relating to Canada there shall be inserted the following matter –

 

“Austria

the Republic of Austria

(a)     Income tax (Einkommensteuer)

(b)     Corporation tax (Körperschaftsteuer)”;

 

2        Citation and commencement

These Regulations may be cited as the Taxation (Exchange of Information with Third Countries) (Amendment No. 5) (Jersey) Regulations 2012 and shall come into force forthwith.

m.n. de la haye

Greffier of the States

 

 


[1]                                    chapter 17.850

[2]                                    chapter 17.850.30


Page Last Updated: 25 Jun 2015