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The Tax Information Exchange Agreement (Taxes on Income) (Guernsey) Order 2005
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Draft Legislation:
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Information Exchange Agreement (Taxes on Income) (Guernsey) Order 2005 No. 1262
ENTITIES IN THIRD COUNTRIES:
The entities that meet the following criteria:
(1) The entity is clearly considered to be a public entity according to the national criteria.
(2) Such public entity is a non-market producer which administers and finances a group of activities, principally providing non-market goods and services, intended for the benefit of the community and which are effectively controlled by general government.
(3) Such public entity is a large and regular issuer of debt.
(4) The State concerned is able to guarantee that such public entity will not exercise early redemption in the event of gross-up clauses.
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