Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 2 contracts
Samples: Competent Authority Arrangement, Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Honduran Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 2 contracts
Samples: Competent Authority Arrangement, Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Colombian Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 2 contracts
Samples: Competent Authority Arrangement, Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Commonwealth of Dominica Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by of a Reporting Portuguese Mexican Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.IGA.β
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Panamanian Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by of a Reporting Portuguese Brazilian Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Jamaican Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Commonwealth of Dominica Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Dominican Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Argentine Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by of a Reporting Portuguese Costa Rican Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement
Reporting Failures. The U.S. Competent Authority may find significant non-compliance based on a failure by a Reporting Portuguese Spanish Financial Institution to report information on U.S. Reportable Accounts, as specified in Article 4(1)(a4(1) (a) of the IGA, or on 2015 and 2016 payments to Nonparticipating Financial Institutions, as specified in Article 4(1)(b4(1) (b) of the IGA.
Appears in 1 contract
Samples: Competent Authority Arrangement