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Text applicable on 17 Jan 2018Consolidated version of 17 Jan 2018Earlier versionUpcoming changefrom 9 Apr 2021Unofficial text · authentic on EUR-Lex (opens in a new tab)

SECR Article 4 — as applicable on 17 Jan 2018 (version of 17 Jan 2018)

Upcoming changeThis provision is amended or removed from 9 Apr 2021.View that version

Article 4

Requirements for SSPEs

Amendment details
Versions of this provision:17 Jan 20189 Apr 2021

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SSPEs shall not be established in a third country to which any of the following applies:

(a)

the third country is listed as a high-risk and non-cooperative jurisdiction by the FATF;

(b)

the third country has not signed an agreement with a Member State to ensure that that third country fully complies with the standards provided for in Article 26 of the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital or in the OECD Model Agreement on the Exchange of Information on Tax Matters, and ensures an effective exchange of information on tax matters, including any multilateral tax agreements.