592 Acta Apostolicae Sedis - Commentarium Officiale
594 Acta Apostolicae Sedis - Commentarium Officiale
596 Acta Apostolicae Sedis - Commentarium Officiale
598 Acta Apostolicae Sedis - Commentarium Officiale
600 Acta Apostolicae Sedis - Commentarium Officiale
602 Acta Apostolicae Sedis - Commentarium Officiale
604 Acta Apostolicae Sedis - Commentarium Officiale
606 Acta Apostolicae Sedis - Commentarium Officiale
608 Acta Apostolicae Sedis - Commentarium Officiale
610 Acta Apostolicae Sedis - Commentarium Officiale
612 Acta Apostolicae Sedis - Commentarium Officiale
614 Acta Apostolicae Sedis - Commentarium Officiale
616 Acta Apostolicae Sedis - Commentarium Officiale
618 Acta Apostolicae Sedis - Commentarium Officiale
620 Acta Apostolicae Sedis - Commentarium Officiale
622 Acta Apostolicae Sedis - Commentarium Officiale
624 Acta Apostolicae Sedis - Commentarium Officiale
626 Acta Apostolicae Sedis - Commentarium Officiale
628 Acta Apostolicae Sedis - Commentarium Officiale
630 Acta Apostolicae Sedis - Commentarium Officiale
632 Acta Apostolicae Sedis - Commentarium Officiale
634 Acta Apostolicae Sedis - Commentarium Officiale
636 Acta Apostolicae Sedis - Commentarium Officiale
638 Acta Apostolicae Sedis - Commentarium Officiale
640 Acta Apostolicae Sedis - Commentarium Officiale
642 Acta Apostolicae Sedis - Commentarium Officiale
644 Acta Apostolicae Sedis - Commentarium Officiale
646 Acta Apostolicae Sedis - Commentarium Officiale
648 Acta Apostolicae Sedis - Commentarium Officiale
650 Acta Apostolicae Sedis - Commentarium Officiale
652 Acta Apostolicae Sedis - Commentarium Officiale
654 Acta Apostolicae Sedis - Commentarium Officiale
656 Acta Apostolicae Sedis - Commentarium Officiale
658 Acta Apostolicae Sedis - Commentarium Officiale
660 Acta Apostolicae Sedis - Commentarium Officiale
662 Acta Apostolicae Sedis - Commentarium Officiale
664 Acta Apostolicae Sedis - Commentarium Officiale
666 Acta Apostolicae Sedis - Commentarium Officiale
668 Acta Apostolicae Sedis - Commentarium Officiale
670 Acta Apostolicae Sedis - Commentarium Officiale
672 Acta Apostolicae Sedis - Commentarium Officiale
674 Acta Apostolicae Sedis - Commentarium Officiale
676 Acta Apostolicae Sedis - Commentarium Officiale
678 Acta Apostolicae Sedis - Commentarium Officiale
680 Acta Apostolicae Sedis - Commentarium Officiale
682 Acta Apostolicae Sedis - Commentarium Officiale
684 Acta Apostolicae Sedis - Commentarium Officiale
686 Acta Apostolicae Sedis - Commentarium Officiale
688 Acta Apostolicae Sedis - Commentarium Officiale
690 Acta Apostolicae Sedis - Commentarium Officiale
692 Acta Apostolicae Sedis - Commentarium Officiale
694 Acta Apostolicae Sedis - Commentarium Officiale
696 Acta Apostolicae Sedis - Commentarium Officiale
698 Acta Apostolicae Sedis - Commentarium Officiale
700 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 701
702 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 703
704 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 705
706 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 707
708 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 709
710 Acta Apostolicae Sedis - Commentarium Officiale
Congregatio de Causis Sanctorum 711
712 Acta Apostolicae Sedis - Commentarium Officiale
714 Acta Apostolicae Sedis - Commentarium Officiale
660 Acta Apostolicae Sedis - Commentarium Officiale
incorrect or incomplete information reporting or resulted in other infringements of this Agreement. The HS/VCS Competent Authority shall apply its domestic law (including applicable penalties) to obtain corrected and/or complete informa- tion or to resolve other infringements of this Agreement.
3. Significant Non-Compliance.
a) The U.S. Competent Authority shall notify the HS/VCS Competent Authority when the U.S. Competent Authority has determined that there is significant non-compliance with the obligations under this Agreement with respect to a Reporting HS/VCS Financial Institution. The HS/VCS Competent Authority shall apply its domestic law (including applicable penalties) to address the sig- nificant non-compliance described in the notice.
b) If such enforcement actions do not resolve the non-compliance within a period of 18 months after notification of significant non-compliance is first provided by the U.S. Competent Authority, the United States shall treat the Reporting HS/VCS Financial Institution as a Nonparticipating Financial Institution pursuant to this subparagraph 3(b).
4. Reliance on Third Party Service Providers. The HS/VCS may allow Re- porting HS/VCS Financial Institutions to use third party service providers to fulfill the obligations imposed on such Reporting HS/VCS Financial Institutions by the HS/VCS, as contemplated in this Agreement, but these obligations shall remain the responsibility of the Reporting HS/VCS Financial Institutions.
5. Prevention of Avoidance. The HS/VCS shall implement as necessary re- quirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement.
Article 6 mUtUAl commitment to continUe to enhAnce the effectiVeness of infor-
mAtion exchAnge And trAnspArency
1. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed to work together, along with Partner Jurisdictions, to develop a prac- tical and effective alternative approach to achieve the policy objectives of foreign passthru payment and gross proceeds withholding that minimizes burden.
2. Documentation of Accounts Maintained as of the Determination Date. With respect to U.S. Reportable Accounts maintained by a Reporting HS/VCS