Collective Investment Vehicle. An Investment Entity established in Guernsey 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 5 contracts
Samples: Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance
Collective Investment Vehicle. An Investment Entity established in Guernsey the Cayman Islands 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 3 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, International Tax Compliance Agreement
Collective Investment Vehicle. An Investment Entity established in Guernsey Bermuda 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 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Collective Investment Vehicle. An Investment Entity established in Guernsey the British Virgin Islands 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 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement