Статья 1. Определения / SECTION 1. Definitions

SECTION 1
Definitions

1. For the purposes of this Agreement, the following terms have the following meanings:

a) the term "Jurisdiction" means a country or a territory in respect of which the Convention is in force and is in effect, either through signature and ratification in accordance with Article 28, or through territorial extension in accordance with Article 29, and which is a signatory to this Agreement;

b) the term "Competent Authority" means, for each respective Jurisdiction, the persons and authorities listed in Annex B of the Convention;

c) the term "Jurisdiction Financial Institution" means, for each respective Jurisdiction,

(i) any Financial Institution that is resident in the Jurisdiction, but excludes any branch of that Financial Institution that is located outside the Jurisdiction, and (ii) any branch of a Financial Institution that is not resident in the Jurisdiction, if that branch is located in the Jurisdiction;

d) the term "Reporting Financial Institution" means any Jurisdiction Financial Institution that is not a Non-Reporting Financial Institution;

e) the term "Reportable Account" means a Financial Account that is maintained by a Reporting Financial Institution and that, pursuant to due diligence procedures consistent with the Common Reporting Standard, has been identified as an account that is held by one or more persons that are Reportable Persons with respect to another Jurisdiction or by a Passive Non-Financial Entity with one or more Controlling Persons that are Reportable Persons with respect to another Jurisdiction,

f) the term "Common Reporting Standard" means the standard for automatic exchange of financial account information in tax matters (which includes the Commentaries), developed by the OECD, with G20 countries;

g) the term "Co-ordinating Body Secretariat" means the OECD Secretariat that, pursuant to paragraph 3 of Article 24 of the Convention, provides support to the co- ordinating body that is composed of representatives of the competent authorities of the Parties to the Convention;

h) the term "Agreement in effect" means, in respect of any two Competent Authorities, that both Competent Authorities have indicated their intention to automatically exchange information with each other and have satisfied the other conditions set out in subparagraph 2.1. of Section 7. The Competent Authorities for which this Agreement is in effect are listed in Annex E.

2. Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time under the law of the Jurisdiction applying the Agreement, such meaning being consistent with the meaning set forth in the Common Reporting Standard. Any term not otherwise defined in this Agreement or in the Common Reporting Standard will, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Jurisdiction applying this Agreement, any meaning under the applicable tax laws of that Jurisdiction prevailing over a meaning given to the term under other laws of that Jurisdiction.