Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of accounts held by an Entity, a Reporting Irish Financial Institution shall be required to take into account all accounts held by Entities that are maintained by the Reporting Irish Financial Institution, or Related Entities, to the extent that the Reporting Irish Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number and allow account balances to be aggregated.
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Sources: Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca
Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of accounts held by an Entity, a Reporting Irish Financial Institution shall be required to take into account all accounts held by Entities that are maintained by the Reporting Irish Financial Institution, or Related Entities, to the extent that the Reporting Irish Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer tax- payer identification number and allow account balances to be aggregated.
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