Documentation of Accounts Maintained as of June 30, 2014. With respect to U.S. Reportable Accounts maintained by a Reporting Saint Kitts and Nevis Financial Institution as of June 30, 2014, Saint Kitts and Nevis commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Saint Kitts and Nevis Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a) of Article 2 of this Agreement.
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Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, International Tax Compliance Agreement