Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Financial Institution must determine whether the Account Holder is: (i) a Specified Person; (ii) a Non-Resident Entity which is a Financial Institution; (iii) a Non-Reporting Financial Institution; (iv) an exempt beneficial owner; (v) an Active NFFE or Passive NFFE.
Appears in 8 contracts
Sources: Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance, International Tax Compliance Agreement
Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Anguilla Financial Institution must determine whether the Account Holder is: (i) a Specified United Kingdom Person; (ii) a Non-United Kingdom Resident Entity which is a Financial Institution; (iii) ), a Nonnon-Reporting reporting Financial Institution; (ivv) an exempt beneficial owner; (vvi) an Active NFFE or a Passive NFFE.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, Tax Compliance Agreement