Jersey did not provide the relevant information.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Jersey (Bailiwick of)
Recent developments relating to MAP in Jersey prior to 15 August 2023
Developments relating to MAP in the tax treaty network
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
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 / r.summersgill@gov.je
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 / p.eastwood@gov.je
Niamh Moylan, Director – International Tax Revenue Jersey 19-21 Broad Street PO Box 56 St Helier Jersey JE2 3RR Telephone: + 44 (0) 1534 440415 / n.moylan2@gov.je.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
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
Source: OECD
Table 4. Jersey’s average time to resolve MAP cases in 2022
Source: OECD