Common use of Collective Investment Vehicle Clause in Contracts

Collective Investment Vehicle. An Investment Entity established in the Isle of Man that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners or Active NFFEs described in subparagraph B.6. of section VI of Annex I.

Appears in 4 contracts

Samples: International Tax Compliance Agreement, Annex Ii, International Tax Compliance Agreement

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Collective Investment Vehicle. An Investment Entity established in the Isle of Man that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners or owners, Active NFFEs described in subparagraph B.6. B(4) of section VI of Annex I.I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions.

Appears in 1 contract

Samples: Agreement Between the Government of the United States of America and the Government of the Isle of Man to Improve International Tax Compliance and to Implement Fatca

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