Template:ISDA Master Agreement 2002 FATCA Amendment: Difference between revisions

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(Created page with "'''FATCA''':<br> The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}: :{{isdaprov|Foreign Account Tax Compliance Act}}. (a)...")
 
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'''[[FATCA]]''':<br>
'''[[FATCA]]''':<br>
The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}:
The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}:
:{{isdaprov|Foreign Account Tax Compliance Act}}. (a) For purposes of any {{isdaprov|Payer Tax Representation}}, the words “any tax from any payment” shall not include any tax imposed under Sections 1471 and 1472 of the [[Internal Revenue Code]] of 1986, as amended, (or the United States Treasury Regulations or other guidance issued thereunder) ("FATCA Withholding Tax"); and (b) the definition of “Indemnifiable Tax” shall not include any [[FATCA]] Withholding Tax. <br>
:{{isdaprov|Foreign Account Tax Compliance Act}}. (a) For purposes of any {{isdaprov|Payer Tax Representation}}, the words “any tax from any payment” shall not include any tax imposed under Sections 1471 and 1472 of the [[Internal Revenue Code]] of 1986, as amended, (or the United States Treasury Regulations or other guidance issued thereunder) (“{{isdaprov|FATCA Withholding Tax}}”); and (b) the definition of “{{isdaprov|Indemnifiable Tax}}” shall not include any {{isdaprov|FATCA Withholding Tax}}. <br>

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