Documentation of Accounts Maintained as of January 1, 2014. With respect to Reportable Accounts that are Preexisting Accounts maintained by a Reporting Financial Institution: a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Irish TIN of each Account Holder of an Irish Reportable Account as required pursuant to subparagraph 2b)(1) of Article 2; and b) Ireland commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Irish Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2a)(1) of Article 2.
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Samples: Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information Concerning Tax Matters (United States of America) Order 2013, 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
