Accounts Not Required to Be Identified or Reported. Unless the Reporting [FATCA Partner] Financial Institution elects otherwise, where the implementing rules in [FATCA Partner] provide for such an election, the following accounts are not required to be reviewed, identified, or reported as
Appears in 8 contracts
Samples: Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca
