RESPONSIBLE OFFICER

That is a general question.

Manufacturer or its appointed agent

The term Entity means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.

AFL CIO European Representative

Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.

For this purpose control includes direct or indirect ownership of more than 50 of the vote and value in an Entity.

A change in circumstances includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.

Police Complete the implementation of the reform of the police.

These notifications will be made prior to the entry into force of the Amending Protocol regarding the foreseen legal situation as of the entry into force.

The European Commission took note of the Swiss position.

They will take all the measures in their power to achieve that goal.

LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES

i Codice ISS used to identify individuals

With reference to Article 2 of the Amending Protocol, the Contracting Parties agree that the provisional application of the Amending Protocol implies

In this context, each Member State will inform the European Commission, which will in turn notify Andorra, in case Reporting Financial Institutions in Andorra are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State.

in the Kingdom of Belgium De Minister van Financiën Le Ministre des Finances or an authorised representative,

Stortinget's Ombudsman for Public Administration

a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the payee claims to be a resident

However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State, Andorra or another Participating Jurisdiction Financial Institution if

it has its place of management (including effective management) in the Member State, Andorra or another Participating Jurisdiction

Authorised Representative in the EEA for Comar Plastics

O Chairman of his local SPD branch and member of the party's sub district, district and regional executive committees in charge of international relations for the SPD in Lower Saxony until 1989.

in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.

However, in order to avoid duplicate reporting (given the wide scope of the term Controlling Persons in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.

For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.

Address of Entity's principal office

Provided the law of the jurisdiction of the Reporting Financial Institution also does not effectively prevent Reporting Financial Institutions from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction, Section III (A) of Annex I shall not apply to the relevant Reporting Financial Institutions and Contracts.

For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.

List of competent authorities of the contracting parties

The Competent Authorities for the purposes of this Agreement are

An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.

The application shall take effect as of the date of the communication.

SECTION X

The Competent Authorities for the purposes of this Agreement are

in the Principality of Liechtenstein Die Regierung des Fürstentums Liechtenstein or an authorised representative,

The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.

in the Republic of Bulgaria Изпълнителният директор на Националната агенция за приходите or an authorised representative,

in the Republic of Estonia Rahandusminister or an authorised representative,

in the Hellenic Republic Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,

in the Republic of Cyprus Υπουργός Οικονομικών, or an authorised representative,

in Hungary A pénzügyminiszter or an authorised representative,

the competences of the third country authority are directly related to the purposes referred to in Article 6(4)

Any other transfers of information received pursuant to this Agreement to third parties shall be prohibited.

JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE TERM TIN