Special Rules and Definitions. The following additional rules and definitions apply in implementing the due diligence procedures described above:
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Sources: International Tax Compliance Agreement, Income Tax Agreement, Agreement Between the Government of the United States of America and the Government of [Fatca Partner] to Improve International Tax Compliance and to Implement Fatca
Special Rules and Definitions. The following additional rules and definitions defini- tions apply in implementing the due diligence procedures described above:
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