Vorlage

Vernehmlassung 2015/57: Genehmigung eines Protokolls zur Änderung des Zinsbesteuerungsabkommens zwischen der Schweiz und der EU · 102 Seiten

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(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