Partner Jurisdiction Accounts. An account maintained in The Bahamas and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. An account or product that would be excluded from the definition of Financial Account under an Agreement to Improve International Tax Compliance (or similar Arrangement) between the UK and another Jurisdiction (Jurisdiction X) where:
1. the account or product is established in Jurisdiction X but is maintained in Jersey; and
2. the account or product maintained in Jersey is subject to the same requirements and oversight under the laws of Jurisdiction X, as it would be if that account or product was maintained by a Financial Institution in Jurisdiction X.
Partner Jurisdiction Accounts. An account maintained in Estonia and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. An account maintained in Serbia and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. An account or product that would be excluded from the definition of Financial Account under an Agreement to Improve International Tax Compliance (or similar Arrangement) between Jersey and another Jurisdiction (Jurisdiction X) where:
1. the account or product is established in Jurisdiction X but is maintained in the United Kingdom; and
2. the account or product maintained in the United Kingdom is subject to the same requirements and oversight under the laws of Jurisdiction X, as it would be if that account or product was maintained by a Financial Institution in Jurisdiction X.
Partner Jurisdiction Accounts. An account maintained in Belgium and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. An account maintained in Singapore and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. An account maintained in India and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Partner Jurisdiction Accounts. 1. An account or product that would be excluded from the definition of Financial Account under an Agreement to Improve International Tax Compliance (or similar Arrangement) between the UK and another Jurisdiction (Jurisdiction X) where:
a) the account or product is established in Jurisdiction X but is maintained in Guernsey; and
b) the account or product maintained in Guernsey is subject to the same requirements and oversight under the laws of Jurisdiction X, as it would be if that account or product was maintained by a Financial Institution in Jurisdiction X.
2. An account or product established in the United Kingdom but maintained in Guernsey will be excluded from the definition of Financial Account if:
a) The account or product would have been excluded under this Agreement if it was established and maintained by a United Kingdom Financial Institution; and
b) The account or product maintained in Guernsey is subject to the same requirements and oversight under the laws of the United Kingdom, as it would be if that account or product was maintained by a FI in the United Kingdom.
Partner Jurisdiction Accounts. 1. An account or product that would be excluded from the definition of Financial Account under an Agreement to Improve International Tax Compliance (or similar Arrangement) between the UK and another Jurisdiction (Jurisdiction X) where:
a) the account or product is established in Jurisdiction X but is maintained in Jersey; and
b) the account or product maintained in Jersey is subject to the same requirements and oversight under the laws of Jurisdiction X, as it would be if that account or product was maintained by a Financial Institution in Jurisdiction X.
2. An account or product established in the United Kingdom but maintained in Jersey will be excluded from the definition of Financial Account if:
a) The account or product would have been excluded under this Agreement if it was established and maintained by a United Kingdom Financial Institution; and
b) The account or product maintained in Jersey is subject to the same requirements and oversight under the laws of the United Kingdom, as it would be if that account or product was maintained by a FI in the United Kingdom.
