Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Financial Institution is required to aggregate all Financial Accounts 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Appears in 4 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, International Tax Compliance Agreement
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Estonian Financial Institution is required to aggregate all Financial Accounts 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
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 Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Slovak Financial Institution is required to aggregate all Financial Accounts 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Appears in 2 contracts
Samples: Agreement to Improve International Tax Compliance, International Tax Compliance Agreement
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Polish Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Finnish Polish Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Polish 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Latvian Financial Institution is required to aggregate all Financial Accounts 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
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Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Icelandic Financial Institution is required to aggregate all Financial Accounts 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. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
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