Appendix

APPENDIX

At the signing of the Agreement between the Government of the United States of America and the Government of the Principality of Liechtenstein on Tax Cooperation and the Exchange of Information Relating to Taxes (hereinafter referred to as “the Agreement”), the Government of the United States and the Government of the Principality of Liechtenstein have agreed to the following provisions:

1. With respect to Article 4 of the Agreement (Definitions), the term “person” also includes foundations (“Stiftungen”) and “Anstalten.”

2. For purposes of paragraph 3 of Article 5 of the Agreement (Exchange of Information Upon Request), the requesting party shall look only to domestic recourse in determining disproportionate difficulty, and it is not contemplated that the requesting party pursue the requested information through extraterritorial measures beyond those measures specified in the Agreement in determining disproportionate difficulty.

3. For purposes of paragraph 4 of Article 5 of the Agreement (Exchange of Information Upon Request), the term “information gathering measures” includes measures such as requiring the presentation of records for examination; gaining direct access to records; copying such records; and interviewing persons having knowledge, possession, control, or custody of pertinent information.

4. With respect to paragraph 5 of Article 5 of the Agreement (Exchange of Information Upon Request), the requested party shall have procedures and enforcement mechanisms under its domestic laws permitting the competent authority of the requested party to obtain the following information from or perform the following acts on all persons on behalf of the requesting party:

(a) specify the time and place for the taking of testimony or the production of books, papers, records, and other tangible property;

(b) place the individual giving testimony or producing books, papers, records and other tangible property under oath;

(c) permit the presence of individuals designated by the competent authority of the requesting party as being involved in or affected by execution of the request, including an accused, counsel for the accused, individuals charged with the administration and enforcement of the domestic laws of the requesting party covered by the Agreement, or a commissioner or magistrate for the purpose of rendering evidentiary rulings or determining issues of privilege under the laws of the requesting party;

(d) provide individuals permitted to be present with an opportunity to question, directly or through the executing authority, the individual giving testimony or producing books, papers, records and other tangible property;

(e) secure original and unedited books, papers, and records, and other tangible property; (f) secure or produce true and correct copies of original and unedited books, papers and records;

(g) determine the authenticity of books, papers, records and other tangible property produced, and provide authenticated copies of original records;

(h) examine the individual producing books, papers, records and other tangible property regarding the purpose for which and the manner in which the item produced is or was maintained;

(i) permit the competent authority of the requesting party to provide written questions to which the individual producing books, papers, records and other tangible property is to respond regarding the items produced;

(j) perform any other act not in violation of the laws or at variance with the administrative practice of the requested party;

(k) certify either that procedures requested by the competent authority of the requesting party were followed or that the procedures requested could not be followed, with an explanation of the deviation and the reason therefor.

5. Pursuant to Article 8 of the Agreement (Confidentiality), any information received pursuant to the Agreement is confidential and the parties shall take appropriate measures to safeguard the confidentiality of information received pursuant to the Agreement. 6. If an information request under the Agreement is believed to be deficient in some respect, but other parts of the request meet the requirements of the Agreement, the competent authority of the requested party shall provide any information that is responsive to that part of the request that meets the requirements of the Agreement.

7. The parties express their wish to further their cooperation in tax matters beyond this Agreement. In particular, the parties intend to explore whether additional agreements or actions, such as agreements related to transfer pricing, may be undertaken.

8. Although the Agreement allows only for requests for information with regard to tax years beginning on or after January 1, 2009, the Agreement provides for exchange of documents or information created in or derived from a date preceding January 1, 2009, that are foreseeably relevant to a request relating to tax years beginning on or after January 1, 2009. Such information may be used only if there is an ongoing investigation or examination with respect to a tax year that begins on or after January 1, 2009. For example, if assistance is requested with respect to a taxpayer’s bank transactions occurring after December 31, 2008, and documents such as, but not limited to, a signature card for the account in question were executed prior to January 1, 2009, the parties would exchange the documents.

9. The parties acknowledge the availability of programs generally applicable to taxpayers, including the voluntary disclosure practice of the Internal Revenue Service.

10. Upon signature of the Agreement, the United States is extending Liechtenstein’s treatment as an eligible Qualified Intermediary (QI) jurisdiction until December 31, 2009. Following agreement by the competent authorities that Liechtenstein has taken the steps necessary to implement fully the Agreement, the United States shall extend Liechtenstein’s eligibility as a QI jurisdiction for the same period and subject to the same restrictions, that the United States extends QI eligibility generally, with the understanding that, under applicable regulatory and administrative rules, the terms of a QI agreement between the Internal Revenue Service and any individual financial institution may vary depending on the needs of sound tax administration.