Projet
Consultation 2015/57: Approbation d'un protocole d'amendement de l'accord sur la fiscalité de l'épargne entre la Suisse et l'UE · 102 pages
Fedlex · Projet · Page 6Fedlex · Projet
(b) "Member State" means a Member State of the European Union.
(c) "Switzerland" means the territory of the Swiss Confederation as defined by its law in
accordance with international law.
(d) "Competent Authorities of Switzerland" and "Competent Authorities of the
Member States" shall mean the authorities listed in Annex III, under (a) and under (b) to (ac) respectively. Annex III shall form an integral part of this Agreement. The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.
(e) "Member State Financial Institution" means (i) any Financial Institution that is resident
in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State.
(f) "Swiss Financial Institution" means (i) any Financial Institution that is resident in
Switzerland, excluding any branch of that Financial Institution that is located outside Switzerland, and (ii) any branch of a Financial Institution that is not resident in
Switzerland, if that branch is located in Switzerland.
AMP/EU/CH/en 6