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by Mary Swire, Tax-News.com, Hong Kong
Wednesday, December 07, 2011
The tax information exchange agreement (TIEA) between Japan and Jersey was
signed on December 2, 2011, in London by Keiichi Hayashi, the Ambassador of
Japan to the United Kingdom, and Ian Gorst, Jersey’s Chief Minister.
The agreement, the final negotiations for which took place in March this year,
includes a mechanism for the exchange of tax information, as well as providing
for a tax exemption with respect to the income of individuals, such as pensions, for
the purpose of promoting the exchange of persons between Japan and Jersey.
The Japanese Ministry of Foreign Affairs, in a statement, confirmed that the
TIEA is the fifth such agreement that Japan has signed, following those with
Bermuda, the Bahamas, the Cayman Islands and the Isle of Man, and is expected to strengthen further the existing business relationship
between the two signatories.
The TIEA will enter into force on the 30th day after the date of exchange of
notes indicating that it has been approved in accordance with the respective
legal procedures of Japan and Jersey (in the case of Japan, parliamentary approval
will be necessary).
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