Preexisting Individual Accounts. The following rules and procedures apply for pur- poses of identifying U.S. Accounts among Preexisting Accounts held by individuals (“Preex- isting Individual Accounts”).
Appears in 1 contract
Sources: Cooperation Agreement
Preexisting Individual Accounts. The following rules and procedures apply for pur- poses of identifying U.S. Reportable Accounts among Preexisting Accounts held by individuals (“Preex- isting Preexisting Individual Accounts”).
Appears in 1 contract
Sources: Agreement for the Exchange of Information Relating to Taxes