Definicija: statement that has been signed by a declarant who will be found guilty of perjury if the facts declared in the statement are shown to be materially false; declaration under penalty of perjury can also be unsworn
Vir definicije: Declaration Under Penalty of Perjury, Legal information Institute, Cornell law School
Vir - besedilo: Standard for Automatic Exchange of Financial Information in Tax Matters, OECD