Taxation (Exchange of Information with Third Countries) (Amendment No. 8) (Jersey) Regulations 2013
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Taxation
(Exchange of Information with Third Countries) (Amendment No. 8) (Jersey) Regulations 2013
Made 11th December 2013
Coming into force 11th December 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 134
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], after the matter relating
to Sweden there shall be inserted the following matter –
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“Switzerland
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The territory of the Swiss Confederation as defined by its laws in
accordance with international law
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(a) the federal, cantonal and communal taxes on income (total
income, earned income, income from capital, industrial and commercial
profits, capital gains, and other items of income)
(b) the federal, cantonal and communal taxes on capital
(c) the cantonal and communal inheritance and gift taxes”.
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2 Citation and commencement
These Regulations may be cited as the Taxation (Exchange of
Information with Third Countries) (Amendment No. 8) (Jersey) Regulations 2013
and shall come into force forthwith.
m.n. de la haye
Greffier of the States
Page Last Updated: 25 Jun 2015