https://www.taxtmi.com/acts?id=20088 Annex II designates specific categories of Entities and accounts as exempt beneficial owners or deemed compliant FFIs for FATCA purposes, specifying eligibility criteria for governmental entities, international organizations, central banks, multiple qualifying fund types, and limited scope financial institutions. It prescribes asset and account residency tests, regulatory and reporting requirements, due diligence and remediation obligations for identification of U.S. Reportable Accounts or Nonparticipating Financial Institutions, sponsorship and registration conditions for sponsored investment entities, and enumerates account types excluded from Financial Accounts under defined conditions. en-us Fri, 16 Oct 2015 12:44:58 +0530 Wed, 29 Jan 2025 18:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20088 Annex II designates specific categories of Entities and accounts as exempt beneficial owners or deemed compliant FFIs for FATCA purposes, specifying eligibility criteria for governmental entities, international organizations, central banks, multiple qualifying fund types, and limited scope financial institutions. It prescribes asset and account residency tests, regulatory and reporting requirements, due diligence and remediation obligations for identification of U.S. Reportable Accounts or Nonparticipating Financial Institutions, sponsorship and registration conditions for sponsored investment entities, and enumerates account types excluded from Financial Accounts under defined conditions. Act-Rules DTAA Fri, 16 Oct 2015 12:44:58 +0530 https://www.taxtmi.com/acts?id=20088