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.
Appears in 3 contracts
Samples: International Tax Compliance Agreement, Agreement to Improve International Tax Compliance, International Tax Compliance Agreement
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) the Slovak Hellenic 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 Hellenic 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 Hellenic 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 Hellenic Republic is required to begin exchanging information.
Appears in 1 contract
Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) the Slovak Czech 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 Czech 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 Czech 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 Czech Republic is required to begin exchanging information.
Appears in 1 contract