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61B
Account Holder
Active Non-Financial Entity (Active NFE)
Affiliated Entity
AML
Automatic Exchange of Information (AEOI)
CAA
CBDT
Central Bank
Controlled foreign corporation (CFC)
Custodial Institution
Controlling Persons
CRS
CRS Indicia
Depository Institution
Entity
Established Securities Market
FATF
FFI
Financial Account
GIIN
IGA
FATCA
Investment Entity
IRS
KYC
Non-Financial Entity
Non-Participating Foreign Financial Institution
Non-Passive Income
Non-Profit Organisation
OECD
Participating Foreign Financial Institution
Passive Income
Passive Non-Financial Entity (Passive NFE)
Reportable Account
Related Entity
RFI
Reportable Jurisdiction
Reportable Jurisdiction Person
Reportable Person (for entities)
Self-certification Form
Tax Regulations
Tax Residency
TIEA - Tax Information Exchange Agreement
TIN
TIN equivalent
Treasury Center
US Indicia
U.S. Internal Revenue Code
US Person

Glossary Terms

Reportable Account

The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person.

Passive Non-Financial Entity (Passive NFE)Related Entity

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