Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Serbian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Serbian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Serbian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Serbian Slovenian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Serbian Slovenian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Serbian Slovenian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement