Common use of Coordination of Timing Clause in Contracts

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) Costa Rica Guyana 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 Guyana 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 Guyana 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 Guyana is required to begin exchanging information.

Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement: a) Costa Rica Barbados 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 Barbados 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 Barbados 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 Barbados is required to begin exchanging information.