Gaois

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  1. ECONOMICS|national accounts|accounting system · FINANCE

    #653296

    IATE #3563033
    cuntas cumhdaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    custodial account
    en
    Definition account other than an insurance contract or annuity contract that holds one or more financial assets for the benefit of another person Reference "Common Reporting Standard, Section VIII C.3, Annex B to the OECD Recommendation of the Council on the Standard for Automatic Exchange of Financial Account Information in Tax Matters, 15 July 2014 - C(2014)81/FINAL - OECD > Centre for Tax Policy and Administration › Exchange of information › Standard for Automatic Exchange of Financial Account Information > Common Reporting Standard http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=307&InstrumentPID=327&Lang=en&Book=False [20.11.2014]"
    Comment "Defined as follows in the US Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA: The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument). US Treasury http://www.treasury.gov/press-center/press-releases/Documents/reciprocal.pdf [20.11.2014]"
    compte conservateur
    fr
    Definition compte (à l'exclusion d'un Contrat d'assurance ou d'un Contrat de rente) ouvert au bénéfice d'une autre personne et sur lequel figurent un ou plusieurs Actifs financiers Reference "Recommandation du Conseil sur la norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=307&Lang=fr&Book=False (26.11.2014)"