Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Finnish Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Finnish Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish 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 4 contracts
Samples: International Tax Compliance Agreement, 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 Finnish Estonian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Finnish Estonian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Estonian 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 3 contracts
Samples: International Tax Compliance Agreement, Agreement to Improve International Tax Compliance and to Implement Fatca, Agreement to Improve International Tax Compliance and Implement Fatca
Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Finnish Slovak Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Finnish Slovak Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Slovak 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: Agreement to Improve International Tax Compliance, 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 Finnish Icelandic Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Finnish Icelandic Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Icelandic 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.
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Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Finnish Latvian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Finnish Latvian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Latvian 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.
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