US IGA definition

US IGA means the intergovernmental agreement between the United States and the Cayman Islands to improve international tax compliance and the exchange of information;
Sample 1Sample 2Sample 3
US IGA means the intergovernmental agreement to improve international tax compliance and the exchange of information between the Cayman Islands and the United States.
Sample 1Sample 2Sample 3

Examples of US IGA in a sentence

  • The United States and Ireland have entered into a "Model 1" intergovernmental agreement with respect to FATCA (the "US IGA").

  • Exempt Beneficial Owners under the US IGA include Government entities, International Organisations, Central Bank, Broad Participation Retirement Funds, Narrow Participation Retirement Funds, Pension Funds of an Exempt Beneficial Owner, and Investment Entities wholly owned by Exempt Beneficial Owners.

  • The US IGA modifies the foregoing requirements but generally requires similar information to be disclosed to the Irish government and ultimately to the IRS.

  • Entity means a legal person or a legal arrangement such as a trust.Exempt Beneficial Owners under the US IGA include Government entities, International Organisations, Central Bank, Broad Participation Retirement Funds, Narrow Participation Retirement Funds, Pension Funds of an Exempt Beneficial Owner, and Investment Entities wholly owned by Exempt Beneficial Owners.

  • The Company and each Portfolio intends to comply with any obligations imposed on it under FATCA and the US IGA to avoid the imposition on it of any withholding tax under FATCA, but there can be no assurances that it will be successful in this regard.

  • If signing under a power of attorney or other equivalent written authorisation, on behalf of the Controlling Person, please also attach a certified copy of the power of attorney or written authorisation.Capacity: EXHIBIT A: US IGA DEFINITIONS Account Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.

  • EXHIBIT A: US IGA DEFINITIONS (Continued) Related Entity means an entity is a Related Entity of another entity if either entity controls the other entity, or the two entities are under common control.

  • Under the US IGA and in the US Internal Revenue Code, Specified US Person does not include: An organisation exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37); The US or any of its agencies or instrumentalities; A state, the District of Columbia, a possession of the US, or any of their political subdivisions, or instrumentalities; A corporation the stock of which is regularly traded on one or more established securities markets, as described in Reg.

  • Capacity: EXHIBIT A US IGA DEFINITIONSAccount Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.

  • Under the U.S. IGA, FFIs will be required to enter into a foreign financial institution agreement (“FFI Agreement”) with the IRS to obtain the status as a participating FFI and will be required to report information on U.S. account holders to the IRS.

Related to US IGA

  • Domestic sewage means waste and wastewater from humans, or household operations that is discharged to or otherwise enters a treatment works.

  • Excluded Domestic Subsidiary means any Domestic Subsidiary that is (a) a direct or indirect Subsidiary of an Excluded Foreign Subsidiary or (b) an Excluded Domestic Holdco.

  • Designated Foreign Subsidiaries means all members of the Company Group that are organized under the laws of any jurisdiction or country other than the United States of America that may be designated by the Board or the Committee from time to time.

  • Wholly-Owned Foreign Subsidiary means, as to any Person, any Wholly-Owned Subsidiary of such Person which is a Foreign Subsidiary.

  • U.S. Subsidiary means any Subsidiary that is organized under the laws of the United States of America, any State thereof or the District of Columbia.

  • Domestic Subsidiary means any Subsidiary that is organized under the Laws of the United States, any state thereof or the District of Columbia.

  • Intermediate Distribution Frame (IDF means a second frame that augments an existing Main Distribution Frame. Lines or outside cables that do not terminate on the IDF.

  • B/A means a xxxx of exchange, including a depository xxxx issued in accordance with the Depository Bills and Notes Act (Canada), denominated in Canadian Dollars, drawn by a Canadian Borrower and accepted by a Multicurrency Revolving Lender in accordance with the terms of this Credit Agreement.

  • Material Domestic Subsidiary means any Domestic Subsidiary that is a Material Subsidiary.

  • Wholly Owned Domestic Subsidiary means, as to any Person, any Wholly-Owned Subsidiary of such Person which is a Domestic Subsidiary of such person.

  • BRRD II means Directive (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC.

  • (c) (iii) Quarter’ means a three-month period commencing on January 1, April 1, July 1 or October 1 in a calendar year."

  • Canadian Security Agreement means that certain Security Agreement, dated as of the Original Effective Date (as amended, amended and restated, supplemented or otherwise modified from time to time), between the Canadian Loan Parties and the Administrative Agent, for the benefit of the Administrative Agent, and the other Lender Parties, and any other pledge or security agreement entered into, after the Original Effective Date by any other Canadian Loan Party (as required by this Agreement or any other Loan Document).

  • Immaterial Domestic Subsidiary means any Domestic Subsidiary of the Borrower that is not a Material Domestic Subsidiary.

  • Qualified vendor means a vendor who:

  • domestic worker means an employee who performs domestic work in the home of his or her employer and includes—

  • Least developed country construction material means a construction material that—

  • Non-U.S. Subsidiary means a Subsidiary of the Borrower that is not a U.S. Subsidiary.

  • Disposable pay means that part of current basic pay, special pay, incen- tive pay, retired pay, retainer pay, and, in the case of an employee not entitled to basic pay, other authorized pay, re- maining for each pay period after the deduction of any amount required by law to be withheld. The Commission shall allow the following deductions in determining the amount of disposable pay that is subject to salary offset:

  • Automatic Investment Plan means a program in which regular periodic purchases (or withdrawals) are made automatically in (or from) investment accounts in accordance with a predetermined schedule and allocation. An Automatic Investment Plan includes a dividend reinvestment plan.