Treatment of Swiss Financial Institutions. Subject to the provisions of paragraph 2 of Article 11 of this Agreement, each Reporting Swiss Financial Institution that registers with the IRS and complies with the terms of an FFI Agreement shall be treated as complying with the requirements of, and as not subject to withholding under, section 1471 of the U.S. Internal Revenue Code.
Appears in 4 contracts
Samples: Cooperation Agreement, Cooperation Agreement, Agreement for Cooperation to Facilitate the Implementation of Fatca
