Submitting Party means a person or entity who submits a Stamped Confidential Document or a Stamped Highly Confidential Document.
Participating Entity means a state (as well as the District of Columbia and US territories), city, county, district, other political subdivision of a State, or a nonprofit organization under the laws of some states properly authorized to enter into a Participating Addendum, that has executed a Participating Addendum.
Sponsoring entity means any person, firm, association,
Reporting Entity means the Constituent Entity that, by virtue of domestic law in its jurisdiction of tax residence, files the CbC Report in its capacity to do so on behalf of the MNE Group;
Managing entity means the managing agent or, if there is no managing agent, the time-share