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