Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Jersey (Bailiwick of)

Recent developments relating to MAP in Jersey prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Jersey did not provide the relevant information.

Other developments relating to MAP

• Jersey did not provide the relevant information.

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/37a6cb02-en

Tax treaty network of Jersey

• 29 treaties, applicable to 29 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Jersey's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
16	No information	No information

Source: OECD

Jersey's MAP programme

Organisation of competent authority function

• four persons

• contact persons for MAP requests:

  • Richard Summersgill, Comptroller of Taxes Revenue Jersey 19-21 Broad Street PO Box 56 St Helier Jersey JE2 3RR Telephone: + 44 (0) 1534 440305 / [e-mail]

  • Paul Eastwood, Deputy Comptroller of Taxes Revenue Jersey 19-21 Broad Street PO Box 56 St Helier Jersey JE2 3RR Telephone: + 44 (0) 1534 440578 / [e-mail]

  • Niamh Moylan, Director – International Tax Revenue Jersey 19-21 Broad Street PO Box 56 St Helier Jersey JE2 3RR Telephone: + 44 (0) 1534 440415 / [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Resolving treaty disputes: The Mutual Agreement Procedure, April 2019	https://www.gov.je/TaxesMoney/InternationalTaxAgreements/DoubleTaxationProcedure/Pages/TreatyDisputes.aspx%23anchor-1 (Section 2.0 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	24 June 2019	https://www.oecd.org/tax/dispute/jersey-dispute-resolution-profile.pdf

Overview of Jersey's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-jersey.pdf for details with respect to Jersey's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Jersey in 2022.

Figure 2. Evolution of Jersey's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Jersey’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	1	2	0	3
Total	1	2	0	3

Source: OECD

Table 4. Jersey’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD