Reportable Account. If the entity Account Holder is a Passive NFFE, the Reporting Irish Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a citizen or resident of the United States on the basis of a self-certification from the Account Holder or such person. If any such person is a citizen or resident of the United States, the account shall be treated as a U.S.
Appears in 5 contracts
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 to Improve Tax Compliance and Provide for Reporting and Exchange of Information Concerning Tax Matters (United States of America) Order 2013, Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement Fatca
Reportable Account. If the entity Account Holder account holder is a Passive NFFE, the Reporting Irish United Kingdom Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a citizen or resident of the United States on the basis of a self-certification from the Account Holder account holder or such person. If any such person is a citizen or resident of the United States, the account shall be treated as a U.S.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement