Article 2 - Jurisdiction - Guernsey

Article 2 Jurisdiction Information shall be exchanged in accordance with this Agreement without regard to whether the person to whom the information relates is, or whether the information is held by, a resident of a Contracting Party. However, a requested Party is not obliged to provide information which is neither held by its authorities nor is in the possession of, or in the control of, or obtainable by, persons who are within its territorial jurisdiction.