Determine Whether the Entity Is a Specified U.S. Person. a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the entity Account Holder is a U.S. Person. For this purpose, information indicating that the entity is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address. b) If the information indicates that the entity Account Holder is a U.S. Person, the Reporting Irish Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self- certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person.
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Samples: Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, International Tax Compliance Agreement
Determine Whether the Entity Is a Specified U.S. Person. a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the entity Account Holder is a U.S. Person. For this purpose, information indicating that the entity is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address.
b) If the information indicates that the entity Account Holder is a U.S. Person, the Reporting Irish Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self- certification selfcertification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person.
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Determine Whether the Entity Is a Specified U.S. Person. a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant pur- suant to AML/KYC Procedures) to determine whether the information indicates that the entity Account Holder is a U.S. Person. For this purpose, information indicating that the entity is a U.S. Person includes a U.S. place of incorporation incorpor- ation or organization, or a U.S. address.
b) If the information indicates that the entity Account Holder is a U.S. Person, the Reporting Irish Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self- self-certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person.
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