Jersey has 15 tax agreements in force, as reported in its response to the Peer Review questionnaire. Six of those agreements, the agreements with Liechtenstein, Luxembourg, Malta, Singapore, the United Arab Emirates and the United Kingdom, comply with the minimum standard.

Jersey signed the MLI in 2017 and deposited its instrument of ratification on 15 December 2018. The MLI entered into force for Jersey on 1 July 2018. Jersey has not listed its agreement with Mauritius. This agreement will therefore not, at this stage, be modified by the MLI. Mauritius has listed its agreement with Jersey under the MLI.

Jersey is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

As mentioned above, Jersey has not listed its agreement with Mauritius under the MLI. Listing the agreement under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in that non-covered agreement.


← 1. For its agreements listed under the MLI, Jersey is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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