Reportable payment. For purposes of this Agreement, a “reportable payment” means an amount described in section 2.69(A) of this Agreement, in the case of a U.S. payor, and an amount described in section 2.69(B) of this Agreement, in the case of a non-U.S. payor. (A) U.S. Payor. If QI is a U.S. payor, a “reportable payment” means, unless an exception to reporting applies under chapter 61,-- (1) Any reportable amount; (2) Any broker proceeds from a sale reportable under §1.6045-1(c); and (3) Any foreign source interest, dividends, rents, royalties, or other fixed and determinable income. (B) Non-U.S. Payor. If QI is a non-U.S. payor, a “reportable payment” means, unless an exception to reporting applies under chapter 61, -- (1) Any reportable amount; (2) Any broker proceeds from a sale effected at an office inside the United States, as defined in §1.6045-1(g)(3)(iii); and (3) Any foreign source interest, dividends, rents, royalties, or other fixed and determinable income if such income is not paid outside the United States as described under section 5.13(C)(1) of this Agreement.
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Samples: Qualified Intermediary Agreement, Qualified Intermediary Agreement, Qualified Intermediary Agreement
Reportable payment. For purposes of this Agreement, a “reportable payment” means an amount described in section 2.69(A2.75(A) of this Agreement, in the case of a U.S. payor, and an amount described in section 2.69(B2.75(B) of this Agreement, in the case of a non-U.S. payor.
(A) U.S. Payor. If QI is a U.S. payor, a “reportable payment” means, unless an exception to reporting applies under chapter 61,--
(1) Any reportable amount;
(2) Any broker proceeds from a sale reportable under §1.6045-1(c); and
(3) Any foreign source interest, dividends, rents, royalties, or other fixed and determinable income.
(B) Non-U.S. Payor. If QI is a non-U.S. payor, a “reportable payment” means, unless an exception to reporting applies under chapter 61, --
(1) Any reportable amount;
(2) Any broker proceeds from a sale effected at an office inside the United States, as defined in §1.6045-1(g)(3)(iii); and
(3) Any foreign source interest, dividends, rents, royalties, or other fixed and determinable income if such income is not paid outside the United States as described under section 5.13(C)(1) of this Agreement.
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Samples: Qualified Intermediary Agreement