Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Irish Financial Institution shall be required to aggregate all accounts maintained by the Reporting Irish Financial Institution, or Related Entities, but only to the extent that the Reporting Irish 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. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
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Samples: Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Irish Financial Institution shall be required to aggregate all accounts maintained by the Reporting Irish Financial Institution, or Related Entities, but only to the extent that the Reporting Irish Financial Xxxxx- cial 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. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
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