Common use of M1O2 Data Collection Tool Clause in Contracts

M1O2 Data Collection Tool. If Serbian 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 Serbian 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 Serbian Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).

M1O2 Data Collection Tool. If Serbian Slovenian 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 Serbian Slovenian 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 Serbian Slovenian Competent Authority on the date it is available for downloading from IDES. See FATCA IDES User Guide (IRS Publication 5190).