Jersey – USA Transport Tax Agreement (1997)

Transportation Tax Agreement (1997)

This Treaty was signed on November 12, 1997 and entered into force on November 12, 1997.

Note No: 195/97

Her Britannic Majesty’s Embassy presents its compliments to the Department of State and has the honour to refer to the United States’ Diplomatic Note dated 15 July 1997 concerning the proposed agreement with the Government of the United Kingdom of Great Britain and Northern Ireland, (on behalf of the Bailiwick of Jersey), to exempt from income tax, on a reciprocal basis, income derived by residents of Jersey and the United States of America from the international operation of ships.

The British Embassy Embassy, on behalf of the Government of the United Kingdom of Great Britain and Northern Ireland, hereby confirms that the proposals set out by the Department of State are acceptable. This Note, together with the Department of State’s Note of 15 July 1997, shall therefore constitute an agreement between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland which will enter into force on 12 November 1997, and shall have effect with respect to taxable years beginning on or after 1 January 1997.

British Embassy
Washington DC
12 November 1997