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        DTAA

        Article 2 - Jurisdiction

        Guernsey
        Chapter I

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        Jurisdictional limits on information exchange: residency does not bar requests but only information within territorial control must be supplied. Article 2 requires exchange of information without regard to the residency of the person concerned, but exempts a requested Party from providing information that is not held by its authorities and is not in the possession, control, or obtainable by persons within its territorial jurisdiction.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Jurisdictional limits on information exchange: residency does not bar requests but only information within territorial control must be supplied.

                                Article 2 requires exchange of information without regard to the residency of the person concerned, but exempts a requested Party from providing information that is not held by its authorities and is not in the possession, control, or obtainable by persons within its territorial jurisdiction.


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