Reportable Account. If the Account Holder is: (i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Bahamas Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations;
Appears in 2 contracts
Sources: Foreign Account Tax Compliance Agreement, Foreign Account Tax Compliance Agreement
Reportable Account. If the Account Holder is: (i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Bahamas Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-deemed- compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations;; (iv) an Active NFFE; or
Appears in 1 contract
Reportable Account. If the Account Holder is: (i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Bahamas an Antigua and Barbuda Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-deemed- compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations;; (iv) an Active NFFE; or
Appears in 1 contract