legally the same entity […] or one
could be acting on behalf of another (§ 7.72).
We do believe that entities that are not listed in an Annex 1 to the GPA whether
in the Annex list or through a Note to the Annex, can, nevertheless, be covered
under the GPA. We believe that this flows from the fact that an overly narrow
interpretation of «central government entity» may result in less coverage under