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Subject: recalcitrant pool gen. recalcitrant account holder pooled reporting codes |
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Уважаемая Анна Ф! Правильный ответ на все Ваши вопросы возможен только при указании контекста. |
| все три последние сообщения TS отправлены в контексте "налог." ;-)) |
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"What is a recalcitrant account holder? Generally, a recalcitrant account holder is any account holder that (1) fails to comply with reasonable requests for information necessary to determine if the account is a United States account; (2) fails to provide the name, address, and TIN of each “specified United States person” and each substantial United States owner of a United States owned foreign entity; or (3) fails to provide a waiver of any foreign law that would prevent a foreign financial institution from reporting information required under FATCA" http://www.pwc.com.au/industry/banking-capital-markets/assets/fatca-faqs-jul11.pdf |
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