Common Contracts
1 similar Non-Reporting contracts
ANNEX IINon-Reporting • August 20th, 2014
This Annex II may be updated by a mutual agreement entered into between the Competent Authorities of the United Kingdom and Gibraltar: (1) to include additional entities, accounts, and products that present a low risk of being used by Gibraltar Persons to evade Gibraltar 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 Gibraltar Persons to evade Gibraltar tax. Procedures for reaching such an agreement may be included in the mutual agreement described in paragraph 6 of Article 3 of the Agreement.
