ENABLING CLAUSE. Swiss Financial Institutions that, pursuant to applicable U.S. Treasury Regulations, enter into an FFI Agreement with the IRS or register with the IRS as deemed-compliant FFIs, are authorized and therefore not liable to any penalty according to Article 271 of the Swiss Criminal Code.
Appears in 6 contracts
Samples: www.fedlex.admin.ch, www.sif.admin.ch, home.treasury.gov
