Foreign Account Tax Compliance Act (FATCA) definition

Foreign Account Tax Compliance Act (FATCA) means section 1471 to 1474 of the US Internal Revenue Code of 1986 or any associated regulations and includes: any treaty, law or regulation of any other jurisdiction relating to an intergovernmental agreement between the US and any other jurisdiction, which facilitates the implementation of relevant laws or regulations; and any agreement pursuant to the implementation of any relevant treaty, law or regulation with the US Internal Revenue Service, the US government or any governmental or taxation authority in any other jurisdiction.
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Foreign Account Tax Compliance Act (FATCA) means : (i) the Foreign Account Tax Compliance Act provisions of the U.S. Internal Revenue Service under Sections 1471 to 1474 of the Internal Revenue Code or any associated treasury regulations, as amended or supplemented from time to time, or other official guidance; (ii) any treaty, law, regulation or other official guidance enacted in any other jurisdiction, or relating to an intergovernmental agreement between the U.S. and any other jurisdiction, which (in either case) facilitates the implementation of paragraph (i) above; or (iii) any agreement pursuant to the implementation of paragraphs (i) or (ii) above with the U.S. Internal Revenue Service, the US government or any government or any governmental or taxation authority in any other jurisdiction; 「海外帳戶稅收合規法案」指 (i)美國國稅局不時修訂或補充之美國國內稅收法第 1471 至 1474 條之規定或任何關聯國庫法或其他官方指引; (ii)(在任何情況下)有利上述第(i)段實行的，於任何其他司法管轄區頒布的任何條約、法律、法規或其他官方指引，或有關美國與其他司法管轄區簽訂的跨政府協議; (iii)因實行上述第(i)段或第(ii)段而與美國國稅局、美國政府或任何其他司法管轄區之政府部門或稅務機關相關之任何協議
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Foreign Account Tax Compliance Act (FATCA) means : (i) the Foreign Account Tax Compliance Act provisions of the U.S. Internal Revenue Service under Sections 1471 to 1474 of the Internal Revenue Code or any associated treasury regulations, as amended or supplemented from time to time, or other official guidance; (ii) any treaty, law, regulation or other official guidance enacted in any other jurisdiction, or relating to an intergovernmental agreement between the U.S. and any other jurisdiction, which (in either case) facilitates the implementation of paragraph (i) above; or (iii) any agreement pursuant to the implementation of paragraphs (i) or (ii) above with the U.S. Internal Revenue Service, the US government or any government or any governmental or taxation authority in any other jurisdiction;「海外帳戶稅收合規法案」指(i) 美國國稅局不時修訂或補充之美國國內稅收法第 1471 至 1474 條之規定或任何關聯國庫法或其他官方指引;(ii) (在任何情況下)有利上述第(i)段實行的，於任何其他司法管轄區頒布的任何條約、法律、法規或其他官方指引，或有關美國與其他司法管轄區簽訂的跨政府協議;(iii) 因實行上述第(i)段或第(ii)段而與美國國稅局、美國政府或任何其他司法管轄區之政府部門或稅務機關相關之任何協議。
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Examples of Foreign Account Tax Compliance Act (FATCA) in a sentence

  • The U.S. Foreign Account Tax Compliance Act (FATCA) is a unilateral U.S. tax law directed at financial institutions around the world in order to fight tax evasion of U.S. citizens.


More Definitions of Foreign Account Tax Compliance Act (FATCA)

Foreign Account Tax Compliance Act (FATCA) means section 1471 to 1474 of the US Internal Revenue Code of 1986 or any associated regulations and includes: any treaty, law or regulation of any other jurisdiction relating to an intergovernmental agreement between the US and any other jurisdiction, which facilitates the implementation of relevant laws or regulations; and any agreement pursuant to the implementation of any relevant treaty, law or regulation with the US Internal Revenue Service, the US government or any governmental or taxation authority in any other jurisdiction. “FSG” means the Financial Services Guide issued by Blueberry Markets, as amended or supplement- ed from time to time.
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Related to Foreign Account Tax Compliance Act (FATCA)

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • U.S. Tax Compliance Certificate has the meaning specified in Section 3.01(e)(ii)(B)(III).

  • Foreign Assets Control Regulations has the meaning set forth in Section 10.18.

  • Solvency II Regulation means Commission Delegated Regulation ((EU No. 2015/35).

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code other than an Employment Tax, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Federal Tax Certificate means the Issuer's Federal Tax Certificate dated as of the Issue Date, as the same may be amended or supplemented in accordance with the provisions thereof.

  • Plan Assets Regulation means 29 C.F.R. Section 2510.3-101, et seq., as modified by Section 3(42) of ERISA.

  • Foreign Assets means any of the Portfolios’ investments (including foreign currencies) for which the primary market is outside the United States and such cash and cash equivalents as are reasonably necessary to effect the Portfolios’ transactions in such investments.

  • Tax Compliance Agreement means the Federal Tax Certificate, Tax Compliance Agreement, Arbitrage Agreement, or other written certification or agreement of the Issuer setting out representations and covenants for satisfying the post-issuance tax compliance requirements for the Tax-Exempt Bonds.

  • Principal Regulations means the Public Health (COVID-19 Prevention, Containment and Treatment) Regulations, 2020 (published in Statutory Instrument 77 of 2020);

  • Reportable Account The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person.

  • U.S. Reportable Account means a Financial Account maintained by a Reporting [FATCA Partner] Financial Institution and held by one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person. Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I.

  • the Principal Regulations means the Building Regulations 2010

  • Applicable Tax Rate means the estimated highest aggregate marginal statutory U.S. federal, state and local income, franchise and branch profits tax rates (determined taking into account the deductibility of state and local income taxes for federal income tax purposes and the creditability or deductibility of foreign income taxes for federal income tax purposes) (“Tax Rate”) applicable to any Partner on income of the same character and source as the income allocated to such Partner pursuant to Sections 5.04(a) and (b) for such fiscal year, fiscal quarter or other period, as determined by the Tax Matters Partner in its discretion; provided that, in the case of a Partner that is a partnership, grantor trust or other pass-through entity under U.S. federal income tax law, the Tax Rate applicable to such Partner for purposes of determining the Applicable Tax Rate shall be the weighted average of the Tax Rates of such Partner’s members, grantor-owners or other beneficial owners (weighted in proportion to their relative economic interests in such Partner), as determined by the Tax Matters Partner in its discretion; provided, further, that if any such member, grantor-owner or other beneficial owner of such Partner is itself a partnership, grantor trust or other pass-through entity similar principles shall be applied by the Tax Matters Partner in its discretion to determine the Tax Rate of such member, grantor-owner or other beneficial owner.

  • New jobs credit from withholding means the credit as provided in Iowa Code section 260E.5.

  • Tax Compliance Certificate as defined in Section 5.9.2(b)(iii).

  • Foreign Pension Plan means any plan, fund (including any superannuation fund) or other similar program established or maintained outside the United States by the Borrower or any one or more of its Subsidiaries primarily for the benefit of employees of the Borrower or such Subsidiaries residing outside the United States, which plan, fund or other similar program provides, or results in, retirement income, a deferral of income in contemplation of retirement or payments to be made upon termination of employment, and which plan is not subject to ERISA or the Code.