Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing this Agreement, Austria may use, and may permit Austrian Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this Agreement, provided that such application would not frustrate the purposes of this Agreement.
Appears in 7 contracts
Sources: Agreement for Cooperation to Facilitate the Implementation of Fatca, Cooperation Agreement, Cooperation Agreement