Currency Translation Rule. For purposes of determining the balance or value of accounts denominated in a currency other than the U.S. dollar, a Reporting Financial Institution must convert the dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Financial Institution is determining the balance or value.
Appears in 11 contracts
Sources: Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance, International Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts denominated in a currency other than the U.S. dollar, a Reporting [FATCA Partner] Financial Institution must convert the dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting [FATCA Partner] Financial Institution is determining the balance or value.
Appears in 8 contracts
Sources: Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca
Currency Translation Rule. For purposes of determining the balance or value of accounts Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Indian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Indian Financial Institution is determining the balance or value.
Appears in 6 contracts
Sources: Inter Governmental Agreement and Memorandum of Understanding (Mou), International Tax Compliance Agreement, International Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Australian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Australian Financial Institution is determining the balance or value.
Appears in 3 contracts
Sources: Agreement Between the Government of Australia and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, International Tax Compliance Agreement, International Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Guernsey Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Guernsey Financial Institution is determining the balance or value.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, International Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts denominated in a currency other than the U.S. dollar, a Reporting Anguilla Financial Institution must convert the dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Anguilla Financial Institution is determining the balance or value.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Anguilla Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Anguilla Financial Institution is determining the balance or value.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, Tax Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts denominated in a currency other than the U.S. dollar, a Reporting United Kingdom Financial Institution must convert the dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting United Kingdom Financial Institution is determining the balance or value.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, International Tax Compliance Agreement
Currency Translation Rule. For purposes of determining the balance or value of accounts Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting [FATCA Partner] Financial Institution must convert the dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting [FATCA Partner] Financial Institution is determining the balance or value.
Appears in 1 contract