Exempt Beneficial Owners. The following categories of institutions are Non-Reporting Swiss Financial Institutions that are treated as exempt beneficial owners for purposes of section 1471 of the U.S. Internal Revenue Code.
Exempt Beneficial Owners. The following Entities are exempt beneficial owners and are treated as Non-Reporting United Kingdom Financial Institutions.
Exempt Beneficial Owners. The following Entities are treated as Non-Reporting Netherlands Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code:
Exempt Beneficial Owners. The following Entities are exempt beneficial owners and are treated as Non-Reporting Isle of Man Financial Institutions.
Exempt Beneficial Owners. The following categories of institutions are Non-Reporting Irish Financial Institutions that are treated as exempt beneficial owners for purposes of section 1471 of the U.S. Internal Revenue Code: 1 New subsections “D” and “E” have been added to Section II (Deemed-Compliant Financial Institutions) of this Annex by mutual agreement in March 2019.
Exempt Beneficial Owners. The United States shall treat each Non-Reporting Uzbekistan Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code.