ANNEX IIAnnex Ii • August 20th, 2014
Contract Type FiledAugust 20th, 2014This Annex II may be updated by a mutual agreement entered into between the Competent Authorities of the United Kingdom and Guernsey: (1) to include additional entities, accounts, and products that present a low risk of being used by Guernsey Persons to evade Guernsey tax and that have similar characteristics to the entities, accounts, and products identified in this Annex II as of the date of entry into force of the Agreement; or (2) to remove entities, accounts, and products that, due to changes in circumstances, no longer present a low risk of being used by Guernsey Persons to evade Guernsey tax. Procedures for reaching such an agreement may be included in the mutual agreement described in paragraph 6 of Article 3 of the Agreement.
ANNEX IIAnnex Ii • June 30th, 2014
Contract Type FiledJune 30th, 2014This Annex II may be updated by a mutual agreement entered into between the Competent Authorities of the United Kingdom and Guernsey: (1) to include additional entities, accounts, and products that present a low risk of being used by Guernsey Persons to evade Guernsey tax and that have similar characteristics to the entities, accounts, and products identified in this Annex II as of the date of entry into force of the Agreement; or (2) to remove entities, accounts, and products that, due to changes in circumstances, no longer present a low risk of being used by Guernsey Persons to evade Guernsey tax. Procedures for reaching such an agreement may be included in the mutual agreement described in paragraph 6 of Article 3 of the Agreement.