Reportable Person definition

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.

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Reportable Person means a Reportable Jurisdiction Person other than:

Reportable Person means a Member State Person other than an Excluded Person.

Examples of Reportable Person in a sentence

If the Client seeks to be or became a US Reportable Person or ceased to be a resident of the countries specified in section 2 “Provision of Services - List of Countries” of the present Agreement.
If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account.
In case where the Client is considered to be a US Reportable Person, as defined by Foreign Account Tax Compliance Act (FATCA), under this Agreement, then we are obliged to collect certain information for the purposes of ensuring compliance with FATCA reporting requirements.
If the Client seeks to be or became a US Reportable Person or ceased to be a resident of the countries specified in section 2 “Provision of Services – List of Countries” of the present Agreement.
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.

More Definitions of Reportable Person

Reportable Person means a reportable jurisdiction person who is not—

Reportable Person means a Person other than-

Reportable Person is defined as a “Reportable Jurisdiction Person”, other than: • a corporation the stock of which is regularly traded on one or more established securities markets; • any corporation that is a Related Entity of a corporation described in clause (i) • a Governmental Entity • an International Organisation • a Central Bank • a Financial Institution (except for an Investment Entity described in Sub Paragraph A(6) b) of the CRS that are not participating Jurisdiction Financial Institutions. Instead, such Investment Entities are treated as Passive NFE’s.) “Resident for tax purposes” Generally, an Entity will be resident for tax purposes in a jurisdiction if, under the laws of that jurisdiction (including tax conventions), it pays or should be paying tax therein by reason of his domicile, residence, place of management or incorporation, or any other criterion of a similar nature, and not only from sources in that jurisdiction. Dual resident Entities may rely on the tiebreaker rules contained in tax conventions (if applicable) to solve cases of double residence for determining their residence for tax purposes. An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated. A trust is treated as resident where one or more of its trustees is resident. For additional information on tax residence, please talk to your tax advisor or see the following link: http://www.oecd.org/tax/transparency/automaticexchangeofinformation.htm “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of aninsurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.,

Reportable Person means an individual who is tax resident in a Reportable Jurisdiction under the tax laws of that jurisdiction.

Reportable Person is defined as 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 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).