In the case of a joint account, the full value of the account would be reported for the person who is subject to reporting. The personal information would relate only to the person who is identified as a U.S. person.
Kevin Shoom Senior Chief, International Taxation and Special Projects, Department of Finance
In the case of a joint account, the full value of the account would be reported for the person who is subject to reporting. The personal information would relate only to the person who is identified as a U.S. person.
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