Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 11 contracts
Samples: Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance, Agreement to Improve International Tax Compliance
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting [FATCA Partner] Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 8 contracts
Samples: Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Bahamas Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 4 contracts
Samples: Foreign Account Tax Compliance Agreement, Foreign Account Tax Compliance Agreement, Agreement to Implement Fatca
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Indian Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 3 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, Agreement to Improve International Tax Compliance and to Implement Fatca
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 3 contracts
Samples: Agreement Between the European Union and the Swiss Confederation on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance, Agreement on the Automatic Exchange of Financial Account Information, Multilateral Competent Authority Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Indian Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) ; by the same person, to aggregate all such accounts.
Appears in 3 contracts
Samples: Inter Governmental Agreement and Memorandum of Understanding (Mou), Term of Agreement, Inter Governmental Agreement and Memorandum of Understanding (Mou)
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting United Kingdom Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting Montserrat Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Anguilla Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, Tax Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting Anguilla Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 2 contracts
Samples: International Tax Compliance Agreement, Tax Compliance Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Montserrat Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Samples: Tax Compliance Agreement
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting St. Xxxxxxx and the Grenadines Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person per- son to determine whether an account is a High Value Account, a Reporting Nor- wegian Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Saint Kitts and Nevis Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting HS/VCS Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account a Financial Account is a High Value Account, a Reporting Guyanese Financial Institution shall is also be required, in the case of any accounts Financial Accounts that a relationship manager knows knows, or has reason to know know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting [FATCA Partner] Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacitycapaci- ty) by the same person, to aggregate all such accounts.
Appears in 1 contract
Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of accounts Financial Accounts held by a person to determine whether an account is a High Value Account, a Reporting [FATCA Partner] Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Appears in 1 contract
