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The Tax Information Exchange Agreement (Taxes on Income) (Jersey) Order 2005 (revoked)

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  1. Introductory Text

  2. 1.Citation

  3. 2.Declaration about exchange of information

  4. Signature

    1. SCHEDULE

      1. PART 1 AGREEMENT ON THE TAXATION OF SAVINGS INCOME BETWEEN JERSEY AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

        1. 1.Article 17 of Directive 2003/48/EEC (“the Directive”) of the Council...ENTITIES WITHIN THE EUROPEAN UNION:ENTITIES IN THIRD COUNTRIES:CONDITIONS FOR AMENDING THE PRESENT ANNEX:

        2. 2.The relationship of Jersey with the EU is determined by...

        3. 3.Jersey notes that, while it is the ultimate aim of...

        4. 4.The “withholding tax” referred to in the Directive will be...

        5. 5.Jersey has agreed to apply a retention tax with effect...

        6. 6.Jersey has agreed to apply automatic exchange of information in...

        7. 7.Jersey has legislation relating to undertakings for collective investment that...

        8. Article 1 Retention of Tax by Paying Agents

        9. Article 2 Reporting of Information by Paying Agents

        10. Article 3 Exceptions to the Retention Tax Procedure

        11. Article 4 Basis of assessment for retention tax

        12. Article 5 Definition of beneficial owner

        13. Article 6 Identity and residence of beneficial owners

        14. Article 7 Definition of paying agent

        15. Article 8 Definition of interest payment

        16. Article 9 Retention Tax Revenue sharing

        17. Article 10 Elimination of double taxation

        18. Article 11 Transitional provisions for negotiable debt securities

        19. Article 12 Mutual agreement procedure

        20. Article 13 Confidentiality

        21. Article 14 Transitional Period

        22. Article 15 Entry into force

        23. Article 16 Termination

        24. Article 17 Application and suspension of application

        25. Annex: List of related entities referred to in Article 11

          1. ENTITIES WITHIN THE EUROPEAN UNION:

          2. ENTITIES IN THIRD COUNTRIES:

          3. CONDITIONS FOR AMENDING THE PRESENT ANNEX:

      2. PART II Exchange of Notes

        1. Note from Her Majesty’s Government

      3. Note from the States of Jersey

  6. Explanatory Note

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