Reportable Account. 2. If the entity Account Holder is a Passive NFFE, the Reporting Irish Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a citizen or resident of the United States on the basis of a self-certification from the Account Holder or such person. If any such person is a citizen or resident of the United States, the account shall be treated as a U.S.
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Samples: Treaty Series, www.revenue.ie, www.treasury.gov
