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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
Treasury Center

An entity is considered a treasury center if the NFE primarily engages in financing and hedging transactions with, or for, related entities that are not Financial Institutions, and does not provide financing or hedging services to any entity that is not a Related Entity, provided that the group of any such related entities is primarily engaged in a business other than that of a Financial Institution.

TIN equivalentUS Indicia

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