Projet

(g) in the case of any account not described in subparagraph 2(e) or (f), the total gross

amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.

ARTICLE 3

Time and Manner of Automatic Exchange of Information

1. For the purposes of the exchange of information in Article 2, the amount and

characterisation of payments made with respect to a Reportable Account may be determined in accordance with the principles of the tax laws of the jurisdiction (being a Member State or Switzerland) exchanging the information.

2. For the purposes of the exchange of information in Article 2, the information exchanged shall identify the currency in which each relevant amount is denominated.

3. With respect to paragraph 2 of Article 2, information is to be exchanged with respect to the first year as from the entry into force of the Amending Protocol signed on …^∗and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.

^∗OJ: please insert the date of signature of the present Amending Protocol.

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