Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Finland shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) Finland shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Finland is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which Finland is required to begin exchanging information.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) [FATCA Partner] shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; and
b) [FATCA Partner] shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) The Bahamas shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; and
b) The Bahamas shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Belgium shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) Belgium shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Belgium is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which Belgium is required to begin exchanging information.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) the Slovak Republic shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) the Slovak Republic shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which the Slovak Republic is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which the Slovak Republic is required to begin exchanging information.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Singapore shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; and
b) Singapore shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) [FATCA Partner] shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) [FATCA Partner] shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which [FATCA Partner] is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which [FATCA Partner] is required to begin exchanging information.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Saint Kitts and Nevis shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; and
b) Saint Kitts and Nevis shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Costa Rica shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) Costa Rica shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Costa Rica is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which Costa Rica is required to begin exchanging information.
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Guernsey shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) Guernsey shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Guernsey is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which Guernsey is required to begin exchanging information.
