Collective Investment Vehicle. An Investment Entity established in India 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, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions.
Appears in 3 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, Agreement to Improve International Tax Compliance and to Implement Fatca
Collective Investment Vehicle. An Investment Entity established in India 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 I or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions.
Appears in 3 contracts
Samples: Inter Governmental Agreement and Memorandum of Understanding (Mou), Term of Agreement, Inter Governmental Agreement and Memorandum of Understanding (Mou)
