ANNEX IIAnnex Ii • May 20th, 2015
This Annex II may be updated by a mutual agreement entered into between the Competent Authorities of the United Kingdom and the Isle of Man: (1) to include additional entities, accounts, and products that present a low risk of being used by Isle of Man Persons to evade Isle of Man 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 Isle of Man Persons to evade Isle of Man 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 • August 20th, 2014
This 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 26th, 2014
This Annex II may be updated by a mutual agreement entered into between the Competent Authorities of the United Kingdom and Jersey: (1) to include additional entities, accounts, and products that present a low risk of being used by Jersey Persons to evade Jersey 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 Jersey Persons to evade Jersey 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 • July 12th, 2013
This Annex II may be modified by a mutual agreement entered into between the Competent Authorities of [FATCA Partner] and the United States: (1) to include additional Entities and accounts that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities and accounts described in this Annex II as of the date of signature of the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax. Any such addition or removal shall be effective on the date of signature of the mutual agreement, unless otherwise provided therein. Procedures for reaching such a mutual agreement may be included in the mutual agreement described in paragraph 6 of Article 3 of the Agreement.
