Words and Phrases - "indirect distribution"

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29 November 2022 CTF Roundtable Q. 10, 2022-0950581C6 - Common Reporting Standard

indirect distributions include receiving favourable loan terms/ settlor includes a substantive contributor

Where a resident trust (other than a “reporting financial institution” (RFI), is a “passive non-financial entity” (Passive NFE), and has a...

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