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....ith thedepositary; b) the term "competent authority" means the authorities designated by a Contracting Party in its instrument of acceptance, ratification or approval; a) the term "Contracting Party" means country A or country B as the context requires; b) the term "competent authority" means i) in the case of Country A,_______________; ii) in the case ....

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....ecognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties; h) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the ....

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....t, statement or record in any form whatever; n) the term "depositary" means the Secretary-General of the Organisation for Economic Co-operation and Development; This paragraph would not be necessary o) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party; p) the te....