M1O2 Data Collection Tool. If United Kingdom Competent Authority elects to use IDES as an M1O2 data collection tool, information would be considered provided to, and received by, the U.S. Competent Authority on the date the United Kingdom 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 United Kingdom Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).
Appears in 4 contracts
Samples: Competent Authority Arrangement, Competent Authority Arrangement, Competent Authority Arrangement
