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Bailiwick of Jersey


  • 24-February-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Jersey (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Jersey.
  • 24-February-2020

    English

    BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

    The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 19-February-2019

    English

    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Cura?ao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

  • 21-December-2017

    English

    Further progress made in implementation of BEPS measures against tax treaty abuse

    Today, Jersey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("multilateral convention") with the OECD. Subsequently, on 20 December, Cura?ao joined the multilateral convention.

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  • 17-November-2017

    English

  • 21-October-2016

    English

    Next step towards transparency in international tax matters: Five new jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.

    Related Documents
  • 7-August-2015

    English

    Tax Information Exchange Agreements (TIEAs)

    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

  • 4-August-2014

    English

    Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions.

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  • 4-August-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2014 (Supplementary Report) - Combined: Phase 1 + Phase 2

    This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
  • 19-May-2009

    English, , 89kb

    Agreement between Jersey and New Zealand for the exchange of information relating to tax matters

    Agreement between Jersey and New Zealand for the exchange of information relating to tax matters

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