Treatment of Reporting Irish Financial Institutions. Each Reporting Irish Financial Institution shall be treated as complying with, and not subject to withholding under, section 1471 of the U.S. Internal Revenue Code if Ireland complies with its obligations under Articles 2 and 3 with respect to such Reporting Irish Financial Institution, and the Reporting Irish Financial Institution:
Appears in 4 contracts
Samples: www.revenue.ie, Treaty Series, www.clearstream.com
Treatment of Reporting Irish Financial Institutions. Each Reporting Irish Financial Institution shall be treated as complying with, and not subject to withholding with- holding under, section 1471 of the U.S. Internal Revenue Code if Ireland complies com- plies with its obligations under Articles 2 and 3 with respect to such Reporting Irish Financial Institution, and the Reporting Irish Financial Institution:
Appears in 1 contract
Samples: www.legislation.ie
