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.
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Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Belgium Hungary 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 Hungary 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 Hungary 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 Hungary is required to begin exchanging information.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Belgium Luxembourg 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 Luxembourg 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 Luxembourg 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 Luxembourg is required to begin exchanging information.
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Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Belgium Lithuania 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 Lithuania 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 Lithuania 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 Lithuania is required to begin exchanging information.
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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;
ca) 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
db) the United States shall not be obligated to begin exchanging information prior to the date by which Belgium is required to begin exchanging information.
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