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

Template:ISDA Master Agreement 2002 FATCA Amendment (view source)

60 bytes removed , 13 June 2018

no edit summary

83,492

edits

@@ Line 1: / Line 1: @@
-'''[[FATCA]]''':<br>
+'''{{isdaprov|FATCA Withholding Tax}}''':<br>
 The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}:
-:{{isdaprov|2(d)(iv)}} '''{{isdaprov|Foreign Account Tax Compliance Act}}'''.
+:{{isdaprov|2(d)(iv)}} '''{{isdaprov|Foreign Account Tax Compliance Act}}'''. The words “any tax from any payment” in any  {{isdaprov|Payer Tax Representation}} and the definition of “{{isdaprov|Indemnifiable Tax}}” each excludes 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}}'''”).
-::(a) For purposes of any {{isdaprov|Payer Tax Representation}}, the words “any tax from any payment” excludes 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>