Vorlage

2. The term "Reportable Person" means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.

3. The term "Reportable Jurisdiction Person" means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction. For this purpose, an Entity such as a

partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.

4. The term "Reportable Jurisdiction" means Switzerland with regard to a Member State or a Member State with regard to Switzerland in the context of the obligation to provide the information specified in Section I.

5. The term "Participating Jurisdiction" with regard to a Member State or Switzerland means:

(a) any Member State with regard to reporting to Switzerland, or

(b) Switzerland with regard to reporting to a Member State, or

AMP/EU/CH/en 77