Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 102 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, Foreign Account Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of 30 June 30, 2014, and a Preexisting Entity Account Accounts that does do not exceed $250,000 as of 30 June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 31 December 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D C of this section.
Appears in 21 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, International Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 15 contracts
Samples: Agreement Between the Government of the United States of America and the Government of [Fatca Partner] 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
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014the Determination Date, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 the Determination Date but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 15 contracts
Samples: International Tax Compliance Agreement, Agreement Between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca, International Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 2014, but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 13 contracts
Samples: Agreement Between the Government of Canada and the Government of the United States of America to Improve International Tax Compliance, International Tax Compliance Agreement, International Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D C of this section.
Appears in 10 contracts
Samples: Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account Accounts that does do not exceed $250,000 as of June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 2 contracts
Samples: Cooperation Agreement, Cooperation Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of 30 June 30, 2014, and a Preexisting Entity Account Accounts that does do not exceed $250,000 as of 30 June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 31 December 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 2014, but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014the Determination Date, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 the Determination Date but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 the calendar year after the Determination Date or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 1 contract
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance bal- ance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph para- graph D of this section.
Appears in 1 contract
Samples: Agreement for the Exchange of Information Relating to Taxes
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, 2014 and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 1 contract
Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance bal- ance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent subse- quent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 1 contract
Samples: Cooperation Agreement
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance accor- dance with the procedures set forth in paragraph para- graph D of this section.
Appears in 1 contract
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value bal- ance of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures pro- cedures set forth in paragraph D of this section.
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Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account Accounts that does do not exceed $250,000 as of June 30, 2014 2014, but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, year must be reviewed in accordance with the procedures set forth in paragraph D of this section.
Appears in 1 contract
Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30, 201431 December 2013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D C of this section.
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Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Preex- isting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
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Entity Accounts Subject to Review. A Preexisting Entity Account Accounts that has have an account balance or value that exceeds $250,000 as of June 30December 31, 20142013, and a Preexisting Entity Account Accounts that does initially do not exceed $250,000 as of June 30, 2014 but the account balance or value of which later exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed re- viewed in accordance with the procedures set forth in paragraph D of this section.
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Entity Accounts Subject to Review. A Preexisting Entity Account that has an account balance or value that exceeds two hundred and fifty thousand ($250,000 250,000) dollars as of June 30, 2014, and a Preexisting Entity Account that does not exceed two hundred and fifty thousand ($250,000 250,000) dollars as of June 30, 2014 2014, but the account balance or value of which exceeds one million ($1,000,000 1,000,000) dollars as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
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