Foreign Account Tax Compliance Act definition

Foreign Account Tax Compliance Act means (i) sections 1471 to 1474 of the US Internal Revenue Code of 1986 or any associated regulations 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 US and any other jurisdiction, which (in either case) facilitates the implementation of the legislation or guidance referred to in (i) above; and (iii) any agreement pursuant to the implementation of the legislation or guidance referred to in (i) or (ii) above with the US Internal Revenue Service, the US government or any governmental or taxation authority in any other jurisdiction.

Foreign Account Tax Compliance Act or "FATCA" means

Foreign Account Tax Compliance Act means mean Sections 1471 through 1474 of the Internal Revenue Code of 1986 (as amended from time to time) as of the date hereof (or any amended or successor version to the extent such version is substantively comparable and not materially more onerous to comply with), any current or future regulations or other official governmental interpretations thereof and any intergovernmental agreements or any “FFI agreements” entered into pursuant to the foregoing.

Examples of Foreign Account Tax Compliance Act in a sentence

• To the extent the Reinsurer is subject to the deduction and withholding of premium payable hereon as set forth in the Foreign Account Tax Compliance Act (Sections 1471-1474 of the Internal Revenue Code), the Reinsurer shall pay or allow such deduction and withholding from the premium payable under this Contract.

• FATCA The Foreign Account Tax Compliance Act (FATCA) is a U.S. law aimed at foreign financial institutions and other financial intermediaries (including insurance companies and intermediaries such as brokers) to prevent tax evasion by U.S. citizens and residents through offshore accounts.

• Due to the enactment of the Foreign Account Tax Compliance Act (FATCA), if HTS cannot reliably associate a payment with valid documentation from the foreign person(s), HTS must presume the account is domestic, backup withhold and produce a 1099 tax statement for the period of time the foreign account is not properly documented.

• FATCA The Foreign Account Tax Compliance Act (FATCA) is a U.S. law aimed at foreign financial institutions and other financial intermediaries (including reinsurance companies and intermediaries such as brokers) to prevent tax evasion by U.S. citizens and residents through offshore accounts.

• The United States Foreign Account Tax Compliance Act (FACTA) was enacted to improve compliance with US tax law.

More Definitions of Foreign Account Tax Compliance Act

Foreign Account Tax Compliance Act means (i) sections 1471 to 1474 of the US Internal Revenue Code of 1986 or any associated regulations 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 US and any other jurisdiction, which (in either case) facilitates the implementation of the legislation or guidance referred to in (i) above; and (iii) any agreement pursuant to the implementation of the legislation or guidance referred to in (i) or (ii) above with the US Internal Revenue Service, the US government or any governmental or taxation authority in any other jurisdiction. 「金融產品」指香港法例第 571 章《證券及期貨條例》所界定的任何證券、期貨合約或槓桿式外匯交易合約；「槓桿式外匯交易合 約」而言，其只適用於由獲得發牌經營第 3 類受規管活動的人所買賣的該等槓桿式外匯交易合約；

Foreign Account Tax Compliance Act means (i) sections 1471 to 1474 of the US Internal Revenue Code of 1986 or any associated regulations 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 US and any other jurisdiction, which (in either case) facilitates the implementation of the legislation or guidance referred to in (i) above; 1 如果希望閱讀此協議書之中文版本, 請向甲方受理開戶申請人員索取. 中英文版本之間若有差異，以英文版本爲准。

Foreign Account Tax Compliance Act means sections 1471 through 1474 of the Code, any current or future regulations or official interpretations thereof, and any agreement entered into pursuant to Section 1471(b) of the Code, or any fiscal or regulatory legislation, rules or practices adopted pursuant to any intergovernmental agreement entered into in connection with the implementation of these Sections of the Code;

Foreign Account Tax Compliance Act. “FSC” shall mean the Financial Services Authority in Mauritius.

Foreign Account Tax Compliance Act or “FATCA” or means (I) Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986 or any associated regulations 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 the legislation or guidance referred to in (i) above; and (iii) any agreement pursuant to the implementation of the legislation or guidance referred to in (i) or (ii) above with the U.S. Internal Revenue Service, the U.S. government or any governmental or taxation authority in any another jurisdiction.

Foreign Account Tax Compliance Act or “FATCA” means:

Foreign Account Tax Compliance Act means the provisions of the Hire Incentives to Restore Employment (HIRE) Act of 18 March 2010.