+Article 76 3.

Article 76 3.

The requirement under paragraph 2 applies irrespective of the number of parties involved in the arrangements and of whether the arrangements:

(a) 

are created by contract, trusts or other means, or arise automatically by operation of law;

(b) 

arise under or are governed in whole or in part by the law of another Member State or of a third country.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards