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 Swiss 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.
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Samples: Cooperation Agreement, Cooperation Agreement, Cooperation 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 Swiss German 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 per- son to determine whether an account is a High Value Account, a Reporting Swiss Financial Institution shall also be required, in the case of any accounts that a relationship rela- tionship 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.
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Samples: Agreement for Cooperation to Facilitate the Implementation of Fatca
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 Swiss Italian 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.
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