Reportable Person means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.
Reportable Person. Means reportable person other than:
Reportable Person means a Member State Person other than an Excluded Person.
Examples of Reportable Person in a sentence
The Wider Approach enables Reporting Financial Institutions to capture and maintain information on the tax residence of Account Holders irrespective of whether or not that Account Holder is a Reportable Person for any given reportable period.
Where no such procedures are in place to identify distributions to discretionary beneficiaries, the Bermuda Financial Institution must continue to treat the discretionary beneficiary as a Controlling Person and report accordingly if that person is a Reportable Person.
More Definitions of Reportable Person
Reportable Person means a reportable jurisdiction person who is not—
Reportable Person means an individual who is tax resident in a Reportable Jurisdiction under the tax laws of that jurisdiction.
Reportable Person. A 'Reportable Person' means one or more persons other than,
Reportable Person means a natural person who is a resident for tax purposes in a Reportable Jurisdiction under the tax laws of that Jurisdiction. Natural persons with dual residence may use the subsidiary rules contained in international tax treaties (if applicable) to resolve cases of dual residence in order to determine their residence for tax purposes. TIN (or number with an equivalent function) is a taxpayer’s tax identification number or a number with an equiv alent function in the absence of a TIN. A TIN is a unique combination of letters or numbers assigned by a Jurisdiction to a natural person or entity and used to identify the natural person or entity for the purposes of applying the tax laws of the Jurisdiction. Further information about acceptable TINs is av ailable at the f ollowing link: xxxx://xxx.xxxx.xxx/tax/Automatic-exchange/ Some jurisdictions do not issue TINs. However, these Jurisdictions often use another high-integrity number with an equivalent function.
Reportable Person means a Reportable Person as defined in the Common Reporting Standard.
Reportable Person means a Reportable Person as that term is defined in the CRS. …
Reportable Person means according to the CRS (a) an individual or entity that is a resident for tax purposes of a reportable jurisdiction; or (b) an estate of a decedent who was a resident for tax purposes of a reportable jurisdiction; but this does not include (1) a corpo- ration the stock of which is regularly traded on an established securities markets; (2) a corporation that is a related entity of a corporation mentioned in subparagraph (1) above; (3) a governmental entity; (4) an international organization; (5) a central bank; or (6) a financial institution (except for an Investment Entity that are not Participating Jurisdiction Financial Institu- tions and treated as Passive NFE’s).