Common use of Determine Whether a Financial Clause in Contracts

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Financial Institution may determine that the Account Holder is an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Netherlands Financial Institution may determine that the Account Holder is an Anguilla a Netherlands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Netherlands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Netherlands Financial Institution, as applicable. In such a case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Netherlands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Netherlands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Netherlands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Netherlands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Indian Financial Institution may determine that the Account Holder is an Anguilla Indian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Indian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Indian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Indian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Indian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Indian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Indian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Guernsey Financial Institution may determine that the Account Holder is an Anguilla a Guernsey Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Guernsey Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Guernsey Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Guernsey Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Guernsey Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Guernsey Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Guernsey Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla United Arab Emirates Financial Institution may determine that the Account Holder is an Anguilla a United Arab Emirates Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla United Arab Emirates Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla United Arab Emirates Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a United Arab Emirates Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a United Arab Emirates Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla United Arab Emirates Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla United Arab Emirates Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Saint Lucia Financial Institution may determine that the Account Holder is an Anguilla a Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Saint Lucia Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Saint Lucia Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Saint Lucia Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Saint Lucia Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Honduran Financial Institution may determine that the Account Holder is an Anguilla a Honduran Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Honduran Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Honduran Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Honduran Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Honduran Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Honduran Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Honduran Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Serbian Financial Institution may determine that the Account Holder is an Anguilla a Serbian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Serbian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Serbian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Serbian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Serbian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Serbian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Serbian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Costa Rican Financial Institution may determine that the Account Holder is an Anguilla a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Costa Rican Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Costa Rican Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Costa Rican Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Costa Rican Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(bKb) of Article 4 of the Agreement. (a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Indian Financial Institution may determine that the Account Holder is an Anguilla Indian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Indian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s 's Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Indian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. (b) If the Account Holder is an Anguilla Indian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Reportabie Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the ! Agreement. (c) If the Account Holder is not an Anguilla Indian Financial Institution or ' other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Indian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of or" Article 4 of the Agreement, . unless the Reporting Anguilla Indian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s 's Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla British Virgin Islands Financial Institution may determine that the Account Holder is an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla British Virgin Islands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla British Virgin Islands Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla British Virgin Islands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla British Virgin Islands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Mauritius Financial Institution may determine that the Account Holder is an Anguilla a Mauritius Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Mauritius Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Mauritius Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Mauritius Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Mauritius Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Mauritius Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Mauritius Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Bahrain Financial Institution may determine that the Account Holder is an Anguilla a Bahrain Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Bahrain Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Bahrain Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Bahrain Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Bahrain Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Bahrain Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Bahrain Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Swedish Financial Institution may determine that the Account Holder is an Anguilla a Swedish Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Swedish Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Swedish Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Swedish Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Swedish Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Swedish Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Swedish Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Financial Institution of the Republic of Kazakhstan may determine that the Account Holder is an Anguilla a Financial Institution of the Republic of Kazakhstan or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Financial Institution of the Republic of Kazakhstan reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Financial InstitutionInstitution of the Republic of Kazakhstan, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Financial Institution of the Republic of Kazakhstan or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Financial Institution of the Republic of Kazakhstan or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Financial Institution of the Republic of Kazakhstan must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Financial InstitutionInstitution of the Republic of Kazakhstan: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Israeli Financial Institution may determine that the Account Holder is an Anguilla Israeli Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Israeli Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Israeli Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Israeli Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Israeli Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Israeli Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Israeli Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Liechtenstein Financial Institution may determine that the Account Holder is an Anguilla a Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Liechtenstein Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Liechtenstein Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Liechtenstein Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Liechtenstein Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Slovak Financial Institution may determine that the Account Holder is an Anguilla a Slovak Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Slovak Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Slovak Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Slovak Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Slovak Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Slovak Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Slovak Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Montserrat Financial Institution may determine that the Account Holder is an Anguilla a Montserrat Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Montserrat Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Montserrat Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Montserrat Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Montserrat Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Montserrat Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Montserrat Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution may determine that the Account Holder is an Anguilla a St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla St. ▇▇▇▇▇▇▇ and the Grenadines Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Trinidad and Tobago Financial Institution may determine that the Account Holder is an Anguilla a Trinidad and Tobago Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Trinidad and Tobago Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Trinidad and Tobago Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Trinidad and Tobago Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Trinidad and Tobago Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Trinidad and Tobago Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Trinidad and Tobago Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Guyanese Financial Institution may determine that the Account Holder is an Anguilla a Guyanese Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Guyanese Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Guyanese Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Guyanese Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Guyanese Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Guyanese Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Guyanese Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Belarusian Financial Institution may determine that the Account Holder is an Anguilla a Belarusian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Belarusian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Belarusian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Belarusian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Belarusian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Belarusian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Belarusian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Angolan Financial Institution may determine that the Account Holder is an Anguilla Angolan Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Angolan Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Angolan Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Angolan Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Angolan Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Angolan Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Angolan Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Curaçao Financial Institution may determine that the Account Holder is an Anguilla a Curaçao Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Curaçao Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Curaçao Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Curaçao Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Curaçao Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Curaçao Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Curaçao Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Kosovo Financial Institution may determine that the Account Holder is an Anguilla a Kosovo Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Kosovo Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Kosovo Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Kosovo Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Kosovo Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Kosovo Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Kosovo Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Financial Institution of Turkmenistan may determine that the Account Holder is an Anguilla a Financial Institution of Turkmenistan or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Financial Institution of Turkmenistan reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Financial InstitutionInstitution of Turkmenistan, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Financial Institution of Turkmenistan or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Financial Institution of Turkmenistan or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Financial Institution of Turkmenistan must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Financial InstitutionInstitution of Turkmenistan: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Jersey Financial Institution may determine that the Account Holder is an Anguilla a Jersey Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Jersey Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Jersey Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Jersey Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Jersey Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Jersey Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Jersey Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Jamaican Financial Institution may determine that the Account Holder is an Anguilla a Jamaican Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Jamaican Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Jamaican Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Jamaican Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Jamaican Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Jamaican Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Jamaican Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Hellenic Republic Financial Institution may determine that the Account Holder is an Anguilla a Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Hellenic Republic Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Hellenic Republic Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Hellenic Republic Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Hellenic Republic Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Barbados Financial Institution may determine that the Account Holder is an Anguilla a Barbados Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Barbados Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Barbados Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Barbados Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Barbados Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Barbados Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Barbados Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Antigua and Barbuda Financial Institution may determine that the Account Holder is an Anguilla Antigua and Barbuda Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Antigua and Barbuda Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Antigua and Barbuda Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Antigua and Barbuda Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Antigua and Barbuda Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Antigua and Barbuda Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Antigua and Barbuda Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Portuguese Financial Institution may determine that the Account Holder is an Anguilla a Portuguese Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Portuguese Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Portuguese Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Portuguese Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Portuguese Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Portuguese Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Portuguese Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Latvian Financial Institution may determine that the Account Holder is an Anguilla a Latvian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Latvian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Latvian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Latvian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Latvian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Latvian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Latvian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a(A) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Bulgarian Financial Institution may determine that the Account Holder is an Anguilla a Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Bulgarian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Bulgarian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b(B) If the Account Holder is an Anguilla a Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c(C) If the Account Holder is not an Anguilla a Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Bulgarian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Bulgarian Financial Institution: (1i) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2ii) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Kuwait Financial Institution may determine that the Account Holder is an Anguilla a Kuwait Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Kuwait Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Kuwait Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Kuwait Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Kuwait Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Kuwait Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Kuwait Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Kingdom of Saudi Arabia Financial Institution may determine that the Account Holder is an Anguilla a Kingdom of Saudi Arabia Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Kingdom of Saudi Arabia Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Kingdom of Saudi Arabia Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Kingdom of Saudi Arabia Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Kingdom of Saudi Arabia Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Kingdom of Saudi Arabia Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Kingdom of Saudi Arabia Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Panamanian Financial Institution may determine that the Account Holder is an Anguilla a Panamanian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Panamanian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Panamanian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Panamanian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Panamanian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Panamanian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Panamanian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla British Virgin Islands Financial Institution may determine that the Account Holder is an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla British Virgin Islands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla British Virgin Islands Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a British Virgin Islands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla British Virgin Islands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla British Virgin Islands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla HS/VCS Financial Institution may determine that the Account Holder is an Anguilla a HS/VCS Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla HS/VCS Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla HS/VCS Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a HS/VCS Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a HS/VCS Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla HS/VCS Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla HS/VCS Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Algerian Financial Institution may determine that the Account Holder is an Anguilla Algerian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Algerian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Algerian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla Algerian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla Algerian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Algerian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Algerian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Saint Kitts and Nevis Financial Institution may determine that the Account Holder is an Anguilla a Saint Kitts and Nevis Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Saint Kitts and Nevis Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Saint Kitts and Nevis Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Saint Kitts and Nevis Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Saint Kitts and Nevis Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Saint Kitts and Nevis Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Saint Kitts and Nevis Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Turks and Caicos Islands Financial Institution may determine that the Account Holder is an Anguilla a Turks and Caicos Islands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Turks and Caicos Islands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Turks and Caicos Islands Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Turks and Caicos Islands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Turks and Caicos Islands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Turks and Caicos Islands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Turks and Caicos Islands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Grenada Financial Institution may determine that the Account Holder is an Anguilla a Grenada Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Grenada Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Grenada Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Grenada Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Grenada Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Grenada Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Grenada Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Luxembourg Financial Institution may determine that the Account Holder is an Anguilla a Luxembourg Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Luxembourg Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Luxembourg Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Luxembourg Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Luxembourg Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Luxembourg Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Luxembourg Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Colombian Financial Institution may determine that the Account Holder is an Anguilla a Colombian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Colombian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Colombian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Colombian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Colombian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Colombian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Colombian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Seychelles Financial Institution may determine that the Account Holder is an Anguilla a Seychelles Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Seychelles Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Seychelles Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Seychelles Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Seychelles Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Seychelles Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Seychelles Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Cayman Islands Financial Institution may determine that the Account Holder is an Anguilla a Cayman Islands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Cayman Islands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Cayman Islands Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Cayman Islands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Cayman Islands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Cayman Islands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Cayman Islands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Manx Financial Institution may determine that the Account Holder is an Anguilla a Manx Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Manx Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Manx Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Manx Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Manx Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Manx Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Manx Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Republic of Azerbaijan Financial Institution may determine that the Account Holder is an Anguilla a Republic of Azerbaijan Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Republic of Azerbaijan Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Republic of Azerbaijan Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Republic of Azerbaijan Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Republic of Azerbaijan Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Republic of Azerbaijan Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Republic of Azerbaijan Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Cyprus Financial Institution may determine that the Account Holder is an Anguilla a Cyprus Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Cyprus Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Cyprus Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Cyprus Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Cyprus Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Cyprus Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Financial Institution:, (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the AgreementInstitution. a) Subject to subparagraph D(3)(b) of this section, a Reporting Anguilla Cabo Verdean Financial Institution may determine that the Account Holder is an Anguilla a Cabo Verdean Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Anguilla Cabo Verdean Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Anguilla Cabo Verdean Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is an Anguilla a Cabo Verdean Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not an Anguilla a Cabo Verdean Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Anguilla Cabo Verdean Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Anguilla Cabo Verdean Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed-deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.