M102 Data Collection Tool. If the Vietnamese Competent Authority elects to use IDES as an M102 data collection tool, information would be considered provided to, and received by, the U.S. Competent Authority on the date the Vietnamese Competent Authority approves and therefore releases the information on IDES to the U.S. Competent Authority, and information transmitted by the U.S. Competent Authority would be considered provided to, and received by, the Vietnamese Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).
M102 Data Collection Tool. If Liechtenstein Competent Authority elects to use IDES as an M102 data collection tool, information would be considered provided to, and received by, the U.S. Competent Authority on the date the Liechtenstein Competent Authority approves and therefore releases the information on IDES to the U.S. Competent Authority, and information transmitted by the U.S. Competent Authority would be considered provided to, and received by, the Liechtenstein Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).
M102 Data Collection Tool. If the Commonwealth of Dominica Competent Authority elects to use IDES as an M102 data collection tool, information would be considered provided to, and received by, the U.S. Competent Authority on the date the Commonwealth of Dominica Competent Authority approves and therefore releases the information on IDES to the U.S. Competent Authority, and information transmitted by the U.S. Competent Authority would be considered provided to, and received by, the Commonwealth of Dominica Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).
