Common use of Determine Whether a Financial Clause in Contracts

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Financial Institution may determine that the Account Holder is a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Guernsey Financial Institution may determine that the Account Holder is a Costa Rican Guernsey Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Guernsey Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Guernsey Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Guernsey Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Guernsey Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Guernsey Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Guernsey Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Honduran Financial Institution may determine that the Account Holder is a Costa Rican Honduran Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Honduran Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Honduran Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Honduran Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Honduran Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Honduran Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Honduran Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Saint Lucia Financial Institution may determine that the Account Holder is a Costa Rican Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Saint Lucia Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Saint Lucia Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Saint Lucia Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Saint Lucia Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Saint Lucia Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Angolan Financial Institution may determine that the Account Holder is a Costa Rican an Angolan Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Angolan Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Angolan Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican an Angolan Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican an Angolan Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Angolan Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Angolan Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Curaçao Financial Institution may determine that the Account Holder is a Costa Rican Curaçao Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Curaçao Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Curaçao Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Curaçao Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Curaçao Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Curaçao Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Curaçao Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Liechtenstein Financial Institution may determine that the Account Holder is a Costa Rican Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Liechtenstein Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Liechtenstein Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Liechtenstein Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Liechtenstein Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Liechtenstein Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Seychelles Financial Institution may determine that the Account Holder is a Costa Rican Seychelles Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Seychelles Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Seychelles Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Seychelles Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Seychelles Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Seychelles Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Seychelles Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Colombian Financial Institution may determine that the Account Holder is a Costa Rican Colombian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Colombian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Colombian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Colombian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Colombian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Colombian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Colombian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Hellenic Republic Financial Institution may determine that the Account Holder is a Costa Rican Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Hellenic Republic Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Hellenic Republic Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Hellenic Republic Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Hellenic Republic Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Hellenic Republic Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Algerian Financial Institution may determine that the Account Holder is a Costa Rican an Algerian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Algerian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Algerian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican an Algerian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican an Algerian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Algerian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Algerian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Jamaican Financial Institution may determine that the Account Holder is a Costa Rican Jamaican Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Jamaican Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Jamaican Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Jamaican Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Jamaican Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Jamaican Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Jamaican Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Guyanese Financial Institution may determine that the Account Holder is a Costa Rican Guyanese Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Guyanese Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Guyanese Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Guyanese Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Guyanese Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Guyanese Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Guyanese Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Portuguese Financial Institution may determine that the Account Holder is a Costa Rican Portuguese Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Portuguese Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Portuguese Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Costa Rican Portuguese Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Costa Rican Portuguese Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Portuguese Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Portuguese Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a(A) Subject to subparagraph D(3)(b) of this section, a Reporting Costa Rican Bulgarian Financial Institution may determine that the Account Holder is a Costa Rican Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Costa Rican Bulgarian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Costa Rican Bulgarian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b(B) If the Account Holder is a Costa Rican Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c(C) If the Account Holder is not a Costa Rican Bulgarian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Costa Rican Bulgarian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Costa Rican Bulgarian Financial Institution: (1i) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2ii) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.