Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of accounts held by an Entity, a Reporting [FATCA Partner] Financial Institution will be required to take into account all accounts held by Entities that are maintained by the Reporting [FATCA Partner] Financial Institution, or Related Entities, to the extent that the Reporting [FATCA Partner] Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number and allow account balances to be aggregated.
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Samples: Model Intergovernmental Agreement, Model Intergovernmental Agreement, Model Intergovernmental Agreement
Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by an Entity, a Reporting [FATCA Partner] Financial Institution will shall be required to take into account all accounts held by Entities that are maintained by the Reporting [FATCA Partner] Financial Institution, or Related Entities, to the extent that the Reporting [FATCA Partner] Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number and allow account balances to be aggregated.
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Samples: www.iac.org.cy
Aggregation of Entity Accounts. For purposes of determining the aggregate ag- gregate balance or value of accounts held by an Entity, a Reporting [FATCA Partner] Financial Institution will shall be required to take into account all accounts held by Entities that are maintained by the Reporting [FATCA Partner] Financial Xxxxx- cial Institution, or Related Entities, to the extent that the Reporting [FATCA Partner] Financial Institution’s computerized systems link the accounts by reference ref- erence to a data element such as client number or taxpayer identification number num- ber and allow account balances to be aggregated.
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Samples: www.pwc.com