Exempt Beneficial Owners other than Funds. The following Entities shall be treated as Non-Reporting Indian Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution.
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Exempt Beneficial Owners other than Funds. The following Entities shall be treated as Non-Non- Reporting Indian Financial Institutions and as exempt beneficial owners for purposes of 1 sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a i payment that is derived from an obligation held in connection with a commercial financial | activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution.
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Samples: Double Taxation Agreement