Tax information exchange agreements in Jersey

A tax information exchange agreement (TIEA) is an agreement between two jurisdictions that sets the basis for co-operation between those jurisdictions by way of mutual exchange of information to assist both civil and criminal tax investigations. Jersey has approximately 30 currently in force, with more in various stages of negotiation and agreement.

In Jersey, there has been two reported challenges to the Royal Court to date against notices issued pursuant to TIEAs, namely the cases of Volaw Trust & Corporate Services Ltd and Mr B Larsen v The Office of the Comptroller of Taxes [2013] JRC 095 (Larsen) and APEF Management Company 5 Ltd v The Comptroller of Taxes [2013] JRC 262 (APEF). The current tally is a dead heat, with the Larsen challenge being unsuccessful (although subject to appeal) and the APEF appeal being a success, with the relevant notice being set aside.

The TIEAs entered into by Jersey are based on a model agreement produced by the Organisation for Economic Co-operation and Development (OECD) and came about as a result of a commitment by the states of Jersey to meet a series of commitments put forward by the OECD as part of its initiative on ‘harmful tax competition’…

Click on the link below to read the rest of the Mourant Ozannes briefing.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.


6th Floor
125 Old Broad Street

Qualified lawyers: 188
Total partners: 53
Total fee earners: 229