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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
Affiliated Entity

Affiliated Entity

An entity that is affiliated /related to another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50% of the vote and value in an Entity.

Active Non-Financial Entity (Active NFE)AML

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