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 88Fedlex · Projet
2. Self-certification for New Entity Accounts
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
AMP/EU/CH/en 88