prop · H30329 · 2015-10-13 00:00:00 — 2.Le présent Accord peut être modifié, par consensus, par accord écrit de toutes les Autorités compétentes pour lesquelles l’Accord a pris effet. Sauf disposition contraire, une telle modification prend effet le jour du mois suivant l’expiration d’une période d’un mois après la date de la dernière signature d’un tel accord écrit. A Competent Authority must provide, at the time of signature of this Agreement or as soon as possible after its Jurisdiction has the necessary laws in place to implement the Common Reporting Standard, a notification to the Co-ordinating Body Secretariat: a)that its Jurisdiction has the necessary laws in place to implement the Common Reporting Standard and specifying the relevant effective dates with respect to Preexisting Accounts, New Accounts, and the application or completion of the reporting and due diligence procedures; b)confirming whether the Jurisdiction is to be listed in ; c)specifying one or more methods for data transmission including encryption (); d)specifying safeguards, if any, for the protection of personal data (); e)that it has in place adequate measures to ensure the required confidentiality and data safeguards standards are met and attaching the completed confidentiality and data safeguard questionnaire, to be included in ; and f)a list of the Jurisdictions of the with respect to which it intends to have this Agreement in effect, following national legislative procedures (if any). must notify the Co-ordinating Body Secretariat, promptly, of any subsequent change to be made to the above-mentioned Annexes. 2.1.This Agreement will come into effect between two on the later of the following dates: (i) the date on which the second of the two has provided notification to the Co-ordinating Body Secretariat under paragraph 1, including listing the other Competent Authority’s Jurisdiction pursuant to subparagraph 1(f), and, if applicable, (ii) the date on which the Convention has entered into force and is in effect for both Jurisdictions. 2.2.The Co-ordinating Body Secretariat will maintain a list that will be published on the website of the that have signed the Agreement and between which this is an Agreement in effect (). 2.3.The Co-ordinating Body Secretariat will publish on the website the information provided by pursuant to subparagraphs 1(a) and (b). The information provided pursuant to subparagraphs 1(c) through (f) will be made available to other signatories upon request in writing to the Co-ordinating Body Secretariat. Durée de l’Accord compétente doit, au moment de la signature du présent Accord ou le plus tôt possible après que sa Juridiction a mis en place la législation nécessaire pour mettre en œuvre la commune de déclaration, déposer une notification au Secrétariat de l’Organe de coordination : a)indiquant que sa Juridiction a mis en place les législations nécessaires à la mise en œuvre commune de déclaration et en précisant les dates pertinentes concernant les Comptes préexistants, les Nouveaux comptes, et l’application ou l’achèvement des procédures de déclaration et de diligence raisonnable ; b)confirmant si la Juridiction doit figurer à l’annexe A ; c)précisant une ou plusieurs méthodes de transmission des données y compris le cryptage (annexe B) ; d)précisant les garanties, le cas échéant, pour la protection des données personnelles (annexe C) ; e)indiquant qu’elle a mis en place les mesures adéquates pour assurer la confidentialité requise et le respect des normes de protection des données, et en y joignant le questionnaire rempli concernant la confidentialité et la protection des données, pour l’inclure à l’annexe D ; et f)une liste des Juridictions des Autorités compétentes à l’égard desquelles elle a l’intention que le présent Accord prenne effet, conformément aux procédures législatives nationales (le cas échéant). Les Autorités compétentes devront notifier rapidement toutes modifications ultérieures aux annexes mentionnées ci-dessus au Secrétariat de l’Organe de coordination. 2.1.Le présent Accord prendra effet entre les deux Autorités compétentes à la plus tardive des dates suivantes: (i) la date à laquelle la seconde des deux Autorités compétentes a déposé au Secrétariat de l’Organe de coordination la notification visée au paragraphe 1, y compris la liste des Juridictions des autres Autorités compétentes conformément à l’alinéa 1 (f), et, si cela s’applique, (ii) la date à laquelle la Convention est entrée en vigueur et a pris effet pour les deux Juridictions. 2.2.Le Secrétariat de l’Organe de coordination conservera et publiera sur le site Internet de l’OCDE une liste des Autorités compétentes qui ont signé l’Accord et entre lesquelles le présent constitue un Accord qui a pris effet (Annexe E). 2.3.Le Secrétariat de l’Organe de coordination publiera sur le site Internet de l’OCDE les informations fournies par les Autorités compétentes conformément aux alinéas 1 (a) et (b). Les informations fournies conformément aux alinéas 1 (c) à (f) seront mises à la disposition des autres signataires sur demande écrite adressée au Secrétariat de l’Organe de coordination. 3.A Competent Authority may suspend the exchange of information under this Agreement by giving notice in writing to another Competent Authority that it has determined that there is or has been significant non-compliance by the second-mentioned Competent Authority with this Agreement. Such suspension will have immediate effect. For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement and the Convention, a failure by the Competent Authority to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a that frustrates the purposes of the Common Reporting Standard. 4.A Competent Authority may terminate its participation in this Agreement, or with respect to a particular Competent Authority, by giving notice of termination in writing to the Co- ordinating Body Secretariat. Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to the terms of the Convention. 1.Unless otherwise provided for in the Agreement, the Co-ordinating Body Secretariat will notify all of any notifications that it has received under this Agreement and will provide a notice to all signatories of the Agreement when a new Competent Authority signs the Agreement. 2.All signatories to the Agreement will share equally, on an annual basis, the costs for the administration of the Agreement by the Co-ordinating Body Secretariat. Notwithstanding the previous sentence, qualifying countries will be exempt from sharing the costs in accordance with Article X of the Rules of Procedure of the Co-ordinating Body of the Convention. Done in English and French, both texts being equally authentic. 3.Une Autorité compétente peut suspendre l’échange de renseignements visé par le présent Accord moyennant préavis écrit adressé à une autre Autorité compétente indiquant que cette dernière commet ou a commis un manquement grave au présent Accord. Cette suspension est à effet immédiat. Aux fins du présent paragraphe, l’expression « manquement grave » désigne notamment le non-respect des obligations de confidentialité et des dispositions relatives à la protection des données du présent Accord et de la Convention, le fait pour l’Autorité compétente de ne pas communiquer des informations appropriées ou en temps voulu comme le prévoit le présent Accord, ou de qualifier des Entités ou des comptes d’Institutions financières non déclarantes et de Comptes exclus en allant à l’encontre des objectifs commune de déclaration. 4.Une Autorité compétente peut dénoncer sa participation au présent Accord ou vis-à-vis d’une certaine Autorité compétente moyennant préavis écrit adressé au Secrétariat de l’Organe de coordination. Cette dénonciation prend effet le jour du mois suivant l’expiration d’un délai de douze mois à compter de la date du préavis. En cas de dénonciation, toutes les informations déjà reçues au titre du présent Accord restent confidentielles et soumises aux dispositions de la Convention. Secrétariat de l’Organe de coordination 1.Sauf disposition contraire contenue dans l’Accord, le Secrétariat de l’Organe de coordination informera l’ensemble des Autorités compétentes de toute notification qu’elle reçoit au titre du présent Accord et donnera notification à tous les signataires de l’Accord de la signature de l’Accord par une nouvelle Autorité compétente. 2.Tous les signataires de l’Accord se partageront également, sur une base annuelle, les coûts de l’administration de l’Accord par le Secrétariat de l’Organe de coordination. Nonobstant la phrase précédente, les pays éligibles seront exemptés du partage des coûts conformément à l’article X des Règles de procédure de l’Organe de coordination de la Convention. Fait en français et en anglais, les deux textes faisant également foi. LIST OF NON-RECIPROCAL JURISDICTIONS [To be completed] LISTE DES JURIDICTIONS POUR LESQUELLES IL N’Y A PAS DE RÉCIPROCITÉ [A compléter] [To be completed] [A compléter] [To be completed] PRÉCISIONS CONCERNANT LA PROTECTION [A compléter] [To be completed] QUESTIONNAIRE SUR LA CONFIDENTIALITÉ [A compléter] AN AGREEMENT IN EFFECT [To be completed] AUTORITÉS COMPÉTENTES POUR LESQUELLES L’ACCORD A PRIS EFFET [A compléter] Intended to be defined as Intended dates to exchange information by A Financial Account maintained by a on or after 1 January 2016. A Financial Account maintained by a 2018, depending on when 2018, depending on when identified 2015/16:29 .Prop 1 Bilaga DATES PRÉVUES POUR L’ÉCHANGE DE RENSEIGNEMENTS Dates d’échange de renseignements prévues pour Un Compte financier ouvert à partir du 1er 2016 auprès d'une Institution financière déclarante. Comptes d’entités Un Compte financier géré par une septembre 2017 ou septembre septembre 2017 ou septembre 2018, 2018, en fonction de la date à en fonction de la date à laquelle le Institution financière déclarante au 31 laquelle le compte sera identifié compte sera identifié comme un comme un Compte déclarable 2015/16:29 .Prop COMMON STANDARD ON REPORTING AND FINANCIAL ACCOUNT INFORMATION (“COMMON REPORTING STANDARD”) Section I: General A.Subject to paragraphs C through F, each must report the following information with respect to each Reportable Account of such : 1.the name, address, jurisdiction(s) of , and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of the due diligence procedures consistent with Sections V, VI and VII, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, jurisdiction(s) of and of the Entity and the name, address, jurisdiction(s) of , and date and place of birth of each Reportable Person; 2.the account number (or functional equivalent in the absence of an account number); 3.the name and identifying number (if any) of the ; 4.the account balance or value (including, in the case of a or , the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; 5.in the case of any Custodial Account: a)the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and b)the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; 6.in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and 7.in the case of any account not described in subparagraph A(5) or (6), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. B.The information reported must identify the currency in which each amount is denominated. C.Notwithstanding subparagraph A(1), with respect to each Reportable Account that is a Preexisting Account, the or date of birth is not required to be reported if such or date of birth is not in the records of the and is not otherwise required to be collected by such under domestic law. However, a is required to use reasonable efforts to obtain the and date of birth with respect to Preexisting Accounts by the end of the second calendar year following the year in which such Accounts were identified as Reportable Accounts. D.Notwithstanding subparagraph A(1), the is not required to be reported if (i) a is not issued by the relevant Reportable Jurisdiction or (ii) the domestic law of the relevant Reportable Jurisdiction does not require the collection of the issued by such Reportable Jurisdiction. E.Notwithstanding subparagraph A(1), the place of birth is not required to be reported unless the is otherwise required to obtain and report it under domestic law and it is available in the electronically searchable data maintained by the . F.Notwithstanding paragraph A, the information to be reported with respect to [xxxx] is the information described in such paragraph, except for gross proceeds described in subparagraph A(5)(b). Section II: General A.An account is treated as a Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in Sections II through VII and, unless otherwise provided, information with respect to a Reportable Account must be reported annually in the calendar year following the year to which the information relates. B.The balance or value of an account is determined as of the last day of the calendar year or other appropriate reporting period. C.Where a balance or value threshold is to be determined as of the last day of a calendar year, the relevant balance or value must be determined as of the last day of the reporting period that ends with or within that calendar year. D.Each Jurisdiction may allow Reporting Financial Institutions to use service providers to fulfil the reporting and due diligence obligations imposed on such Reporting Financial Institutions, as contemplated in domestic law, but these obligations shall remain the responsibility of the Reporting Financial Institutions. E.Each Jurisdiction may allow Reporting Financial Institutions to apply the due diligence procedures for New Accounts to Preexisting Accounts, and the due diligence procedures for High Value Accounts to Lower Value Accounts. Where a Jurisdiction allows New Account due diligence procedures to be used for Preexisting Accounts, the rules otherwise applicable to Preexisting Accounts continue to apply. Section III: for Preexisting Individual Accounts The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Individual Accounts. A.Accounts Not Required to be Reviewed, Identified, or Reported. A Preexisting Individual Account that is a or an is not required to be reviewed, identified or reported, provided the is effectively prevented by law from selling such Contract to residents of a Reportable Jurisdiction. B.Lower Value Accounts. The following procedures apply with respect to Lower Value Accounts. If the has in its records a current address for the individual Account Holder based on Documentary Evidence, the may treat the individual Account Holder as being a resident for tax purposes of the jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person. 2.Electronic Record Search. If the does not rely on a current address for the individual Account Holder based on Documentary Evidence as set forth in subparagraph B(1), the must review electronically searchable data maintained by the for any of the following indicia and apply subparagraphs B(3) through (6): a)Identification of the Account Holder as a resident of a Reportable Jurisdiction; b)Current or address (including a post office box) in a Reportable Jurisdiction; c)One or more telephone numbers in a Reportable Jurisdiction and no telephone number in the jurisdiction of the ; d)Standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction; e)Currently effective power of attorney or signatory authority granted to a person with an address in a Reportable Jurisdiction; or f)A “hold mail” instruction or “in-care-of” address in a Reportable Jurisdiction if the does not have any other address on file for the Account Holder. 3.If none of the indicia listed in subparagraph B(2) are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more indicia being associated with the account, or the account becomes a High Value Account. 4.If any of the indicia listed in subparagraph B(2)(a) through (e) are discovered in the electronic search, or if there is a change in circumstances that results in one or more indicia being associated with the account, then the must treat the Account Holder as a resident for tax purposes of each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in such subparagraph applies with respect to that account. 5.If a “hold mail” instruction or “in-care-of” address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraph B(2)(a) through (e) are identified for the Account Holder, the must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the (s) for tax purposes of such Account Holder. If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the must report the account as an undocumented account. 6.Notwithstanding a finding of indicia under subparagraph B(2), a is not required to treat an Account Holder as a resident of a Reportable Jurisdiction if: a)The Account Holder information contains a current or address in the Reportable Jurisdiction, one or more telephone numbers in the Reportable Jurisdiction (and no telephone number in the jurisdiction of the ) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Reportable Jurisdiction, the obtains, or has previously reviewed and maintains a record of: i.A self-certification from the Account Holder of the jurisdiction(s) of of such Account Holder that does not include such Reportable Jurisdiction; and ii.Documentary Evidence establishing the Account Holder’s non-reportable status. b)The Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the Reportable Jurisdiction, the obtains, or has previously reviewed and maintains a record of: i.A self-certification from the Account Holder of the jurisdiction(s) of of such Account Holder that does not include such Reportable Jurisdiction; or ii.Documentary Evidence establishing the Account Holder’s non-reportable status. Procedures for High Value Accounts. The following enhanced review procedures apply with respect to High Value Accounts. 1.Electronic Record Search. With respect to High Value Accounts, the must review electronically searchable data maintained by the for any of the indicia described in subparagraph B(2). 2.Paper Record Search. If the ’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph C(3), then a further paper record search is not required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the must also review the current customer file and, to the extent not contained in the current customer file, the following documents associated with the account and obtained by the within the last five years for any of the indicia described in subparagraph B(2): a)The most recent Documentary Evidence collected with respect to the account; b)The most recent account opening contract or documentation; c)The most recent documentation obtained by the pursuant to AML/KYC Procedures or for other regulatory purposes; d)power of attorney or signature authority forms currently in effect; and e)standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect. 3.Exception To The Extent Databases Contain Sufficient Information. A is not required to perform the paper record search described in subparagraph C(2) to the extent the ’s electronically searchable information includes the following: a)The Account Holder’s status; b)The Account Holder’s address and address currently on file with the ; c)The Account Holder’s telephone number(s) currently on file, if any, with the ; d)In the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the or another ); e)Whether there is a current “in-care-of” address or “hold mail” instruction for the Account Holder; and f)Whether there is any power of attorney or signatory authority for the account. 4.Relationship Manager for Actual Knowledge. In addition to the electronic and paper record searches described above, the must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person. 5.Effect of Finding Indicia. a)If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described above, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account. b)If any of the indicia listed in subparagraph B(2)(a) through (e) are discovered in the enhanced review of High Value Accounts described above, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) of this Section and one of the exceptions in such subparagraph applies with respect to that account.