Exempt Beneficial Owners. The following categories of institutions are Non-Reporting Irish Financial Institutions that are treated as exempt beneficial owners for purposes of section 1471 of the U.S. Internal Revenue Code: A. The Irish Government, any political subdivision of the Irish Government or any wholly owned agency or instrumentality of any one or more of the foregoing including: 1. The National Treasury Management Agency, 2. The National Pensions Reserve Fund and the National Pensions Reserve Fund Commission, and 3. The National Asset Management Agency
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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
Exempt Beneficial Owners. The following categories of institutions are Non-Reporting Irish Financial Institutions that are treated as exempt beneficial owners for purposes of section 1471 of the U.S. Internal Revenue Code:
A. The Irish Government, any political subdivision of the Irish Government Govern- ment or any wholly owned agency or instrumentality of any one or more of the foregoing including:
1. The National Treasury Management Agency,
2. The National Pensions Reserve Fund and the National Pensions Reserve Fund Commission, and
3. The National Asset Management Agency
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