Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Singaporean Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Singapore provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S.
Appears in 7 contracts
Samples: Agreement Between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, International Tax Compliance Agreement, International Tax Compliance Agreement
