TREATIES AND OTHER INTERNATIONAL ACTS SERIES 17-228

________________________________________________________________________

TAXATION

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA

and SAUDI ARABIA

Signed at Riyadh November 15, 2016 

with

Annexes
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 SAUDI ARABIA 

 

 Taxation: Foreign Account Tax Compliance 

 Agreement signed at Riyadh November 15, 2016;

 Entered into force February 28, 2017.

 With annexes.
Agreement between the Government of the United States ofAmerica and the 


Government of the Kingdom of Saudi Arabia to Improve International Tax Compliance 


and to Implement FATCA 

Whereas, the Government of the United States ofAmerica and the Government ofthe 

Kingdom of Saudi Arabia (each, a "Party," and together, the "Parties") desire to conclude an 

agreement to improve international tax compliance; 

Whereas, the United States ofAmerica enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Government ofthe Kingdom of Saudi Arabia is supportive ofthe underlying 

policy goal ofFATCA to improve tax compliance; 

Whereas, FATCA has raised a number of issues, including that the Kingdom of Saudi 

Arabia's financial institutions may not be able to comply with certain aspects ofFATCA due 

to domestic legal impediments; 

Whereas, the Parties are committed to working together over the longer term towards 

achieving common reporting and due diligence standards for financial institutions; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for the Kingdom of Saudi Arabia's financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance 

and provide for the implementation ofFATCA based on domestic reporting and automatic 

exchange, subject to the confidentiality and other protections provided for herein, including 

the provisions limiting the use of the information exchanged; 

Now, therefore, the Parties have agreed as follows: 

ARTICLE 1 


Definitions 


1. For purposes ofthis agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings set forth below: 

a) 	 The term "United States" means the United States ofAmerica, including the 

States thereof, and, when used in a geographical sense, means the territory of 

the United States ofAmerica, including inland waters, the air space, the 

territorial sea thereof and any maritime area beyond the territorial sea within 

which the United States may exercise sovereign rights or jurisdiction in 

accordance with international law; the term, however, does not include the 

U.S. Territories. Any reference to a "State" of the United States includes the 

District ofColumbia. 
b) 	 The term "U.S. Territory" means American Samoa, the Commonwealth of 

the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or 

the U.S. Virgin Islands. 

c) 	 The term "IRS" means the U.S. Internal Revenue Service. 

d) 	 The term "the Kingdom of Saudi Arabia" means the Kingdom of Saudi 

Arabia, and, when used in a geographical sense, means the territory ofthe 

Kingdom of Saudi Arabia, including inland waters, the air space, the territorial 

sea thereof and any maritime area beyond the territorial sea within which the 

Kingdom of Saudi Arabia may exercise its sovereign rights or jurisdiction in 

accordance with international law. 

e) 	 The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation ofFATCA. 

The IRS shall publish a list identifying all Partner Jurisdictions. 

f) 	 The term "Competent Authority" means: 

(1) 	 in the case ofthe United States, the Secretary ofthe Treasury or his 

delegate; and 

(2) 	 in the case ofthe Kingdom of Saudi Arabia, the Minister of Finance 

or his authorized representative. 

g) 	 The term "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity, or a Specified Insurance Company. 

h) 	 The term "Custodial Institution" means any Entity that holds, as a 

substantial portion ofits business, financial assets for the account of others. 

An entity holds financial assets for the account of others as a substantial 

portion of its business ifthe entity's gross income attributable to the holding of 

financial assets and related financial services equals or exceeds 20 percent of 

the entity's gross income during the shorter of: (i) the three-year period that 

ends on December 31 (or the final day of a non-calendar year accounting 

period) prior to the year in which the determination is being made; or (ii) the 

period during which the entity has been in existence. 

i) 	 The term "Depository Institution" means any Entity that accepts deposits in 

the ordinary course of a banking or similar business. 

j) 	 The term "Investment Entity" means any Entity that conducts as a business 

(or is managed by an entity that conducts as a business) one or more ofthe 

following activities or operations for or on behalfof a customer: 

(1) 	 trading in money market instruments (cheques, bills, certificates of 

deposit, derivatives, etc.); foreign exchange; exchange, interest rate 

and index instruments; transferable securities; or commodity futures 

trading; 

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(2) 	 individual and collective portfolio management; or 

(3) 	 otherwise investing, administering, or managing funds or money on 

behalfofother persons. 

This subparagraph 1 G) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial 

Action Task Force Recommendations. 

k) 	 The term "Specified Insurance Company" means any Entity that is an 

insurance company (or the holding company of an insurance company) that 

issues, or is obligated to make payments with respect to, a Cash Value 

Insurance Contract or an Annuity Contract. 

l) 	 The term "Kingdom of Saudi Arabia Financial Institution" means (i) any 

Financial Institution organized under the laws ofthe Kingdom of Saudi 

Arabia, but excluding any branch of such Financial Institution that is located 

outside the Kingdom of Saudi Arabia, and (ii) any branch of a Financial 

Institution not organized under the laws of the Kingdom of Saudi Arabia, if 

such branch is located in the Kingdom of Saudi Arabia. 

m) 	 The term "Partner Jurisdiction Financial Institution" means (i) any 

Financial Institution established in a Partner Jurisdiction, but excluding any 

branch of such Financial Institution that is located outside the Partner 

Jurisdiction, and (ii) any branch of a Financial Institution not established in the 

Partner Jurisdiction, if such branch is located in the Partner Jurisdiction. 

n) 	 The term "Reporting Kingdom of Saudi Arabia Financial Institution" 

means any Kingdom ofSaudi Arabia Financial Institution that is not a NonReporting Kingdom of Saudi Arabia Financial Institution. 

o) 	 The term "Non-Reporting Kingdom of Saudi Arabia Financial 

Institution" means any Kingdom of Saudi Arabia Financial Institution, or 

other Entity resident in the Kingdom of Saudi Arabia, that is described in 

Annex II as a Non-Reporting Kingdom of Saudi Arabia Financial Institution 

or that otherwise qualifies as a deemed-compliant FFI or an exempt beneficial 

owner under relevant U.S. Treasury Regulations in effect on the date of 

signature ofthis Agreement. 

p) 	 The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not 

include a Kingdom ofSaudi Arabia Financial Institution or other Partner 

Jurisdiction Financial Institution other than a Financial Institution treated as a 

Nonparticipating Financial Institution pursuant to subparagraph 3(b) ofArticle 

5 ofthis Agreement or the corresponding provision in an agreement between 

the United States and a Partner Jurisdiction. 

q) 	 The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

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(1) 	 in the case of an Entity that is a Financial Institution solely because it 

is an Investment Entity, any equity or debt interest (other than interests 

that are regularly traded on an established securities market) in the 

Financial Institution; 

(2) 	 in the case of a Financial Institution not described in subparagraph 

1 ( q)(1) ofthis Article, any equity or debt interest in the Financial 

Institution (other than interests that are regularly traded on an 

established securities market), if(i) the value ofthe debt or equity 

interest is determined, directly or indirectly, primarily by reference to 

assets that give rise to U.S. Source Withholdable Payments, and (ii) the 

class ofinterests was established with a purpose of avoiding reporting 

in accordance with this Agreement; and 

(3) 	 any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution, other than a noninvestmentlinked, nontransferable immediate life annuity that is issued to an 

individual and monetizes a pension or disability benefit provided under 

an account that is excluded from the definition ofFinancial Account in 

Annex II. 

Notwithstanding the foregoing, the term "Financial Account" does not include 

any account that is excluded from the definition ofFinancial Account in 

Annex II. For purposes ofthis Agreement, interests are "regularly traded" if 

there is a meaningful volume oftrading with respect to the interests on an 

ongoing basis, and an "established securities market" means an exchange that 

is officially recognized and supervised by a governmental authority in which 

the market is located and that has a meaningful annual value ofshares traded 

on the exchange. For purposes ofthis subparagraph l(q), an interest in a 

Financial Institution is not "regularly traded" and shall be treated as a 

Financial Account ifthe holder ofthe interest (other than a Financial 

Institution acting as an intermediary) is registered on the books ofsuch 

Financial Institution. The preceding sentence will not apply to interests first 

registered on the books ofsuch Financial Institution prior to July 1, 2014, and 

with respect to interests first registered on the books of such Financial 

Institution on or after July 1, 2014, a Financial Institution is not required to 

apply the preceding sentence prior to January 1, 2016. 

r) 	 The term "Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of 

deposit, thrift certificate, investment certificate, certificate of indebtedness, or 

other similar instrument maintained by a Financial Institution in the ordinary 

course of a banking or similar business. A Depository Account also includes 

an amount held by an insurance company pursuant to a guaranteed investment 

contract or similar agreement to pay or credit interest thereon. 

s) 	 The term "Custodial Account" means an account (other than an Insurance 

Contract or Annuity Contract) for the benefit ofanother person that holds any 

financial instrument or contract held for investment (including, but not limited 

to, a share or stock in a corporation, a note, bond, debenture, or other evidence 

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of indebtedness, a currency or commodity transaction, a credit default swap, a 

swap based upon a nonfinancial index, a notional principal contract, an 

Insurance Contract or Annuity Contract, and any option or other derivative 

instrument). 

t) 	 The term "Equity Interest" means, in the case of a partnership that is a 

Financial Institution, either a capital or profits interest in the partnership. In 

the case of a trust that is a Financial Institution, an Equity Interest is 

considered to be held by any person treated as a settlor or beneficiary of all or 

a portion ofthe trust, or any other natural person exercising ultimate effective 

control over the trust. A Specified U.S. Person shall be treated as being a 

beneficiary of a foreign trust ifsuch Specified U.S. Person has the right to 

receive directly or indirectly (for example, through a nominee) a mandatory 

distribution or may receive, directly or indirectly, a discretionary distribution 

from the trust. 

u) 	 The term "Insurance Contract" means a contract (other than an Annuity 

Contract) under which the issuer agrees to pay an amount upon the occurrence 

of a specified contingency involving mortality, morbidity, accident, liability, or 

property risk. 

v) 	 The term "Annuity Contract" means a contract under which the issuer agrees 

to make payments for a period oftime determined in whole or in part by 

reference to the life expectancy of one or more individuals. The term also 

includes a contract that is considered to be an Annuity Contract in accordance 

with the law, regulation, or practice ofthe jurisdiction in which the contract 

was issued, and under which the issuer agrees to make payments for a term of 

years. 

w) 	 The term "Cash Value Insurance Contract" means an Insurance Contract 

(other than an indemnity reinsurance contract between two insurance 

companies) that has a Cash Value greater than $50,000. 

x) 	 The term "Cash Value" means the greater of(i) the amount that the 

policyholder is entitled to receive upon surrender or termination ofthe 

contract (determined without reduction for any surrender charge or policy 

loan), and (ii) the amount the policyholder can borrow under or with regard to 

the contract. Notwithstanding the foregoing, the term "Cash Value" does not 

include an amount payable under an Insurance Contract as: 

(1) 	 a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of 

the event insured against; 

(2) 	 a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposure during the 

effective period ofthe Insurance Contract, or arising from a 

redetermination ofthe premium due to correction of posting or other 

similar error; or 

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(3) 	 a policyholder dividend based upon the underwriting experience ofthe 

contract or group involved. 

y) 	 The term "U.S. Reportable Account" means a Financial Account maintained 

by a Reporting Kingdom of Saudi Arabia Financial Institution and held by 

one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more 

Controlling Persons that is a Specified U.S. Person. Notwithstanding the 

foregoing, an account shall not be treated as a U.S. Reportable Account if such 

account is not identified as a U.S. Reportable Account after application ofthe 

due diligence procedures in Annex I. 

z) 	 The term "Account Holder" means the person listed or identified as the 

holder of a Financial Account by the Financial Institution that maintains the 

account. A person, other than a Financial Institution, holding a Financial 

Account for the benefit or account of another person as agent, custodian, 

nominee, signatory, investment advisor, or intermediary, is not treated as 

holding the account for purposes of this Agreement, and such other person is 

treated as holding the account. For purposes ofthe immediately preceding 

sentence, the term "Financial Institution" does not include a Financial 

Institution organized or incorporated in a U.S. Territory. In the case of a Cash 

Value Insurance Contract or an Annuity Contract, the Account Holder is any 

person entitled to access the Cash Value or change the beneficiary ofthe 

contract. If no person can access the Cash Value or change the beneficiary; the 

Account Holder is any person named as the owner in the contract and any 

person with a vested entitlement to payment under the terms ofthe contract. 

Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, 

each person entitled to receive a payment under the contract is treated as an 

Account Holder. 

aa) 	 The term "U.S. Person" means a U.S. citizen or resident individual, a 

partnership or corporation organized in the United States or under the laws of 

the United States or any State thereof, a trust if (i) a court within the United 

States would have authority under applicable law to render orders or 

judgments concerning substantially all issues regarding administration ofthe 

trust, and (ii) one or more U.S. persons have the authority to control all 

substantial decisions ofthe trust, or an estate of a decedent that is a citizen or 

resident ofthe United States. This subparagraph l(aa) shall be interpreted in 

accordance with the U.S. Internal Revenue Code. 

bb) 	 The term "Specified U.S. Person" means a U.S. Person, other than: (i) a 

corporation the stock ofwhich is regularly traded on one or more established 

securities markets; (ii) any corporation that is a member ofthe same expanded 

affiliated group, as defined in section 1471(e)(2) of the U.S. Internal Revenue 

Code, as a corporation described in clause (i); (iii) the United States or any 

wholly owned agency or instrumentality thereof; (iv) any State ofthe United 

States, any U.S. Territory, any political subdivision of any of the foregoing, or 

any wholly owned agency or instrumentality of any one or more of the 

foregoing; (v) any organization exempt from taxation under section 50l(a) of 

the U.S. Internal Revenue Code or an individual retirement plan as defined in 

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section 7701(a)(37) of the U.S. Internal Revenue Code; (vi) any bank as 

defined in section 581 of the U.S. Internal Revenue Code; (vii) any real estate 

investment trust as defined in section 856 ofthe U.S. Internal Revenue Code; 

(viii) any regulated investment company as defined in section 851 of the U.S. 

Internal Revenue Code or any entity registered with the U.S. Securities and 

Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. 

80a-64); (ix) any common trust fund as defined in section 584(a) ofthe U.S. 

Internal Revenue Code; (x) any trust that is exempt from tax under section 

664(c) ofthe U.S. Internal Revenue Code or that is described in section 

4947(a)(l) ofthe U.S. Internal Revenue Code; (xi) a dealer in securities, 

commodities, or derivative financial instruments (including notional principal 

contracts, futures, forwards, and options) that is registered as such under the 

laws ofthe United States or any State; (xii) a broker as defined in section 

6045(c) ofthe U.S. Internal Revenue Code; or (xiii) any tax-exempt trust 

under a plan that is described in section 403(b) or section 457(g) ofthe U.S. 

Internal Revenue Code. 

cc) The term "Entity" means a legal person or a legal arrangement such as a trust. 

dd) The term "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ee) The term "U.S. Source Withholdable Payment" means any payment of 

interest (including any original issue discount), dividends, rents, salaries, 

wages, premiums, annuities, compensations, remunerations, emoluments, and 

other fixed or determinable annual or periodical gains, profits, and income, if 

such payment is from sources within the United States. Notwithstanding the 

foregoing, a U.S. Source Withholdable Payment does not include any payment 

that is not treated as a withholdable payment in relevant U.S. Treasury 

Regulations. 

ff) An Entity is a "Related Entity" of 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 percent of the 

vote or value in an Entity. Notwithstanding the foregoing, the Kingdom of 

Saudi Arabia may treat an Entity as not a Related Entity of another Entity if 

the two Entities are not members of the same expanded affiliated group as 

defined in section 1471(e)(2) ofthe U.S. Internal Revenue Code. 

gg) The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

hh) The term "Controlling Persons" means the natural persons who exercise 

control over an Entity. In the case of a trust, such term means the settlor, the 

trustees, the protector (if any), the beneficiaries or class of beneficiaries, and 

any other natural person exercising ultimate effective control over the trust, 

and in the case of a legal arrangement other than a trust, such term means 

persons in equivalent or similar positions. The term "Controlling Persons" 

shall be interpreted in a manner consistent with the Financial Action Task 

Force Recommendations. 

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2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic 

law), have the meaning that it has at that time under the law ofthe Party applying this 

Agreement, any meaning under the applicable tax laws ofthat Party prevailing over a 

meaning given to the term under other laws ofthat Party. 

ARTICLE2 


Obligations to Obtain and Exchange Information with Respect to U.S. Reportable 


Accounts 


1. Subject to the provisions ofArticle 3 of this Agreement, the Kingdom of Saudi 

Arabia shall obtain the information specified in paragraph 2 ofthis Article with respect to all 

U.S. Reportable Accounts and shall annually exchange this information with the United 

States on an automatic basis. 

2. The information to be obtained and exchanged with respect to each U.S. Reportable 

Account of each Reporting Kingdom of Saudi Arabia Financial Institution is: 

a) 	 the name, address, and U.S. TIN of each Specified U.S. Person that is an 

Account Holder of such account and, in the case of a Non-U.S. Entity that, 

after application of the due diligence procedures set forth in Annex I, is 

identified as having one or more Controlling Persons that is a Specified U.S. 

Person, the name, address, and U.S. TIN (if any) of such entity and each such 

Specified U.S. Person; 

b) 	 the account number (or functional equivalent in the absence of an account 

number); 

c) 	 the name and identifying number ofthe Reporting Kingdom of Saudi Arabia 

Financial Institution; 

d) 	 the account balance or value (including, in the case ofa Cash Value Insurance 

Contract or Annuity Contract, the Cash Value or surrender value) as ofthe end 

ofthe relevant calendar year or other appropriate reporting period or, ifthe 

account was closed during such year, immediately before closure; 

e) 	 in the case of any Custodial Account: 

(1) the total gross amount of interest, the total gross amount ofdividends, 

and the total gross amount ofother income generated with respect to 

the assets held in the account, in each case paid or credited to the 

account (or with respect to the account) during the calendar year or 

other appropriate reporting period; and 

(2) 	 the total gross proceeds from the sale or redemption of property paid or 

credited to the account during the calendar year or other appropriate 

reporting period with respect to which the Reporting Kingdom of 

Saudi Arabia Financial Institution acted as a custodian, broker, 

nominee, or otherwise as an agent for the Account Holder; 

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f) 	 in the case of any Depository Account, the total gross amount of interest paid 

or credited to the account during the calendar year or other appropriate 

reporting period; and 

g) 	 in the case of any account not described in subparagraph 2( e) or 2( f) ofthis 

Article, the total gross amount paid or credited to the Account Holder with 

respect to the account during the calendar year or other appropriate reporting 

period with respect to which the Reporting Kingdom of Saudi Arabia 

Financial Institution is the obliger or debtor, including the aggregate amount 

of any redemption payments made to the Account Holder during the calendar 

year or other appropriate reporting period. 

ARTICLE3 


Time and Manner of Exchange of Information 


1. For purposes ofthe exchange obligation in Article 2 ofthis Agreement, the amount 

and characterization of payments made with respect to a U.S. Reportable Account may be 

determined in accordance with the principles ofthe tax laws ofthe Kingdom of Saudi 

Arabia. 

2. For purposes of the exchange obligation in Article 2 ofthis Agreement, the 

information exchanged shall identify the currency in which each relevant amount is 

denominated. 

3. With respect to paragraph 2 ofArticle 2 of this Agreement, information is to be 

obtained and exchanged with respect to 2014 and all subsequent years, except that: 

a) 	 the information to be obtained and exchanged with respect to 2014 is only the 

information described in subparagraphs 2(a) through 2(d) ofArticle 2 ofthis 

Agreement; 

b) 	 the information to be obtained and exchanged with respect to 2015 is the 

information described in subparagraphs 2(a) through 2(g) ofArticle 2 of this 

Agreement, except for gross proceeds described in subparagraph 2(e)(2) of 

Article 2 of this Agreement; and 

c) 	 the information to be obtained and exchanged with respect to 2016 and 

subsequent years is the information described in subparagraphs 2(a) through 

2(g) ofArticle 2 of this Agreement; 

4. Notwithstanding paragraph 3 ofthis Article, with respect to each U.S. Reportable 

Account maintained by a Reporting Kingdom of Saudi Arabia Financial Institution as of 

June 30, 2014, and subject to paragraph 3 ofArticle 6 ofthis Agreement, the Kingdom of 

Saudi Arabia is not required to obtain and include in the exchanged information the U.S. TIN 

of any relevant person ifsuch U.S. TIN is not in the records ofthe Reporting Kingdom of 

Saudi Arabia Financial Institution. In such a case, the Kingdom of Saudi Arabia shall obtain 

and include in the exchanged information the date of birth ofthe relevant person, if the 

Reporting Kingdom of Saudi Arabia Financial Institution has such date ofbirth in its records. 

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5. Subject to paragraphs 3 and 4 ofthis Article, the information described in Article 2 of 

this Agreement shall be exchanged by the later of nine months after the end ofthe calendar 

year to which the information relates or the next September 30th after the Agreement enters 

into force. 

6. The Competent Authorities ofthe Kingdom of Saudi Arabia and the United States 

shall enter into an agreement or arrangement under the mutual agreement procedure provided 

for in Article 8 ofthis Agreement, which shall: 

a) 	 establish the procedures for the automatic exchange obligations described in 

Article 2 ofthis Agreement; 

b) 	 prescribe rules and procedures as may be necessary to implement Article 5 of 

this Agreement; and 

c) 	 establish as necessary procedures for the exchange ofthe information reported 

under subparagraph 1 (b) ofArticle 4 ofthis Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in Article 9 ofthis Agreement, including the provisions limiting the use ofthe 

information exchanged. 

ARTICLE4 


Application of FATCA to Kingdom of Saudi Arabia Financial Institutions 


1. Treatment of Reporting Kingdom of Saudi Arabia Financial Institutions. Each 

Reporting Kingdom of Saudi Arabia Financial Institution shall be treated as complying with, 

and not subject to withholding under, section 1471 ofthe U.S. Internal Revenue Code ifthe 

Kingdom of Saudi Arabia complies with its obligations under Articles 2 and 3 ofthis 

Agreement with respect to such Reporting Kingdom of Saudi Arabia Financial Institution, 

and the Reporting Kingdom of Saudi Arabia Financial Institution: 

a) 	 identifies U.S. Reportable Accounts and reports annually to the Kingdom of 

Saudi Arabia Competent Authority the information required to be reported in 

paragraph 2 ofArticle 2 ofthis Agreement in the time and manner described in 

Article 3 ofthis Agreement; 

b) 	 for each of 2015 and 2016, reports annually to the Kingdom of Saudi Arabia 

Competent Authority the name of each Nonparticipating Financial Institution 

to which it has made payments and the aggregate amount of such payments; 

c) 	 complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d) 	 to the extent that a Reporting Kingdom of Saudi Arabia Financial Institution 

is (i) acting as a qualified intermediary (for purposes of section 1441 ofthe 

U.S. Internal Revenue Code) that has elected to assume primary withholding 

responsibility under chapter 3 of subtitle A ofthe U.S. Internal Revenue Code, 

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(ii) a foreign partnership that has elected to act as a withholding foreign 

partnership (for purposes of both sections 1441and1471 ofthe U.S. Internal 

Revenue Code), or (iii) a foreign trust that has elected to act as a withholding 

foreign trust (for purposes of both sections 1441 and 1471 ofthe U.S. Internal 

Revenue Code), withholds 30 percent of any U.S. Source Withholdable 

Payment to any Nonparticipating Financial Institution; and 

e) 	 in the case of a Reporting Kingdom of Saudi Arabia Financial Institution that 

is not described in subparagraph 1 ( d) ofthis Article and that makes a payment 

of, or acts as an intermediary with respect to, a U.S. Source Withholdable 

Payment to any Nonparticipating Financial Institution, the Reporting Kingdom 

of Saudi Arabia Financial Institution provides to any immediate payor of such 

U.S. Source Withholdable Payment the information required for withholding 

and reporting to occur with respect to such payment. 

Notwithstanding the foregoing, a Reporting Kingdom of Saudi Arabia Financial Institution 

with respect to which the conditions ofthis paragraph 1 are not satisfied shall not be subject 

to withholding under section 1471 ofthe U.S. Internal Revenue Code unless such Reporting 

Kingdom of Saudi Arabia Financial Institution is treated by the IRS as a Nonparticipating 

Financial Institution pursuant to subparagraph 3(b) ofArticle 5 ofthis Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall 

not require a Reporting Kingdom ofSaudi Arabia Financial Institution to withhold tax under 

section 1471or1472 ofthe U.S. Internal Revenue Code with respect to an account held by a 

recalcitrant account holder (as defined in section 1471(d)(6) ofthe U.S. Internal Revenue 

Code), or to close such account, ifthe U.S. Competent Authority receives the information set 

forth in paragraph 2 ofArticle 2 ofthis Agreement, subject to the provisions ofArticle 3 of 

this Agreement, with respect to such account. 

3. Specific Treatment of Kingdom of Saudi Arabia Retirement Plans. The United 

States shall treat as deemed-compliant FFis or exempt beneficial owners, as appropriate, for 

purposes ofsections 1471and1472 ofthe U.S. Internal Revenue Code, Kingdom ofSaudi 

Arabia retirement plans described in Annex II. For this purpose, a Kingdom of Saudi Arabia 

retirement plan includes an Entity established or located in, and regulated by, the Kingdom 

of Saudi Arabia, or a predetermined contractual or legal arrangement, operated to provide 

pension or retirement benefits or earn income for providing such benefits under the laws of 

the Kingdom of Saudi Arabia and regulated with respect to contributions, distributions, 

reporting, sponsorship, and taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFls and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Kingdom of Saudi 

Arabia Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as 

appropriate, for purposes ofsection 1471 ofthe U.S. Internal Revenue Code. 

5. Special Rules Regarding Related Entities and Branches That Are 

Nonparticipating Financial Institutions. Ifa Kingdom of Saudi Arabia Financial 

Institution, that otherwise meets the requirements described in paragraph 1 ofthis Article or 

is described in paragraph 3 or 4 ofthis Article, has a Related Entity or branch that operates in 

a jurisdiction that prevents such Related Entity or branch from fulfilling the requirements of a 

participating FFI or deemed-compliant FFI for purposes ofsection 1471 ofthe U.S. Internal 

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Revenue Code or has a Related Entity or branch that is treated as a Nonparticipating 

Financial Institution solely due to the expiration ofthe transitional rule for limited FFis and 

limited branches under relevant U.S. Treasury Regulations, such Kingdom of Saudi Arabia 

Financial Institution shall continue to be in compliance with the terms ofthis Agreement and 

shall continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as 

appropriate, for purposes of section 1471 ofthe U.S. Internal Revenue Code, provided that: 

a) 	 the Kingdom of Saudi Arabia Financial Institution treats each such Related 

Entity or branch as a separate Nonparticipating Financial Institution for 

purposes of all the reporting and withholding requirements ofthis Agreement 

and each such Related Entity or branch identifies itself to withholding agents 

as a Nonparticipating Financial Institution; 

b) 	 each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 1471 of 

the U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) 	 such Related Entity or branch does not specifically solicit U.S. accounts held 

by persons that are not resident in the jurisdiction where such Related Entity 

or branch is located or accounts held by Nonparticipating Financial 

Institutions that are not established in the jurisdiction where such Related 

Entity or branch is located, and such Related Entity or branch is not used by 

the Kingdom of Saudi Arabia Financial Institution or any other Related Entity 

to circumvent the obligations under this Agreement or under section 1471 of 

the U.S. Internal Revenue Code, as appropriate. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 ofArticle 3 ofthis 

Agreement: 

a) 	 the Kingdom of Saudi Arabia shall not be obligated to obtain and exchange 

information with respect to a calendar year that is prior to the calendar year 

with respect to which similar information is required to be reported to the IRS 

by participating FFis pursuant to relevant U.S. Treasury Regulations; and 

b) 	 the Kingdom of Saudi Arabia shall not be obligated to begin exchanging 

information prior to the date by which participating FFis are required to report 

similar information to the IRS under relevant U.S. Treasury Regulations. 

7. Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding 

Article 1 ofthis Agreement and the definitions provided in the Annexes to this Agreement, in 

implementing this Agreement, the Kingdom of Saudi Arabia may use, and may permit 

Kingdom of Saudi Arabia Financial Institutions to use, a definition in relevant U.S. Treasury 

Regulations in lieu of a corresponding definition in this Agreement, provided that such 

application would not frustrate the purposes ofthis Agreement. 

12 

ARTICLES 


Collaboration on Compliance and Enforcement 


1. General Inquiries. Subject to any further terms set forth in a competent authority 

agreement concluded pursuant to paragraph 6 ofArticle 3 ofthis Agreement, the U.S. 

Competent Authority may make follow-up requests to the Kingdom of Saudi Arabia 

Competent Authority, pursuant to which the Kingdom of Saudi Arabia Competent Authority 

shall obtain and provide additional information with respect to a U.S. Reportable Account, 

including the account statements prepared in the ordinary course of a Reporting Kingdom of 

Saudi Arabia Financial Institution's business that summarize the activity (including 

withdrawals, transfers, and closures) ofthe U.S. Reportable Account. 

2. Minor and Administrative Errors. The U.S. Competent Authority shall notify the 

Kingdom of Saudi Arabia Competent Authority when the U.S. Competent Authority has 

reason to believe that administrative errors or other minor errors may have led to incorrect or 

incomplete information reporting or resulted in other infringements ofthis Agreement. The 

Kingdom of Saudi Arabia Competent Authority shall apply its domestic law (including 

applicable penalties) to obtain corrected and/or complete information or to resolve other 

infringements of this Agreement. 

3. 	 Significant Non-Compliance. 

a) 	 The U.S. Competent Authority shall notify the Kingdom of Saudi Arabia 

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 Kingdom of Saudi Arabia Financial Institution. 

The Kingdom of Saudi Arabia Competent Authority shall apply its domestic 

law (including applicable penalties) to address the significant non-compliance 

described in the notice. 

b) 	 Ifsuch 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 

Kingdom of Saudi Arabia Financial Institution as a Nonparticipating 

Financial Institution pursuant to this subparagraph 3(b ). 

4. Reliance on Third Partv Service Providers. The Kingdom of Saudi Arabia may 

allow Reporting Kingdom of Saudi Arabia Financial Institutions to use third party service 

providers to fulfill the obligations imposed on such Reporting Kingdom of Saudi Arabia 

Financial Institutions by the Kingdom of Saudi Arabia, as contemplated in this Agreement, 

but these obligations shall remain the responsibility ofthe Reporting Kingdom ofSaudi 

Arabia Financial Institutions. 

5. Prevention ofAvoidance. The Kingdom of Saudi Arabia shall implement as 

necessary requirements to prevent Financial Institutions from adopting practices intended to 

circumvent the reporting required under this Agreement. 

13 

ARTICLE6 


Mutual Commitment to Continue to Enhance the Effectiveness of Information 


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 practical and effective 

alternative approach to achieve the policy objectives offoreign passthru payment and gross 

proceeds withholding that minimizes burden. 

2. Development of Common Reporting and Exchange Model. The Parties are 

committed to working with Partner Jurisdictions and the Organisation for Economic Cooperation and Development on adapting the terms of this Agreement and other 

agreements between the United States and Partner Jurisdictions to a common model for 

automatic exchange of information, including the development of reporting and due 

diligence standards for financial institutions. 

3. Documentation ofAccounts Maintained as of June 30, 2014. With respect to U.S. 

Reportable Accounts maintained by a Reporting Kingdom of Saudi Arabia Financial 

Institution as ofJune 30, 2014, the Kingdom of Saudi Arabia commits to establish, by 

January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring 

Reporting Kingdom of Saudi Arabia Financial Institutions to obtain the U.S. TIN of each 

Specified U.S. Person as required pursuant to subparagraph 2(a) ofArticle 2 ofthis 

Agreement. 

ARTICLE7 


Consistency in the Application of FATCA to Partner Jurisdictions 


1. The Kingdom of Saudi Arabia shall be granted the benefit of any more favorable 

terms under Article 4 or Annex I ofthis Agreement relating to the application ofFATCA to 

Kingdom of Saudi Arabia Financial Institutions afforded to another Partner Jurisdiction 

under a signed bilateral agreement pursuant to which the other Partner Jurisdiction commits 

to undertake the same obligations as the Kingdom of Saudi Arabia described in Articles 2 

and 3 ofthis Agreement, and subject to the same terms and conditions as described therein 

and in Articles 5, 6, 7, 10 and 11 ofthis Agreement. 

2. The United States shall notify the Kingdom of Saudi Arabia of any such more 

favorable terms, and such more favorable terms shall apply automatically under this 

Agreement as ifsuch terms were specified in this Agreement and effective as ofthe date of 

signing ofthe agreement incorporating the more favorable terms, unless the Kingdom of 

Saudi Arabia declines in writing the application thereof. 

ARTICLES 


Mutual Agreement Procedure 


1. Where difficulties or doubts arise between the Parties regarding the implementation, 

application, or interpretation ofthis Agreement, the Competent Authorities shall endeavor to 

resolve the matter by mutual agreement. 

14 

2. The Competent Authorities may adopt and implement procedures to facilitate the 

implementation ofthis Agreement. 

3. The Competent Authorities may communicate with each other directly for purposes of 

reaching a mutual agreement under this Article. 

ARTICLE9 


Confidentiality 


1. The Kingdom of Saudi Arabia Competent Authority shall treat any information 

received from the United States pursuant to Article 5 ofthis Agreement as confidential and 

shall only disclose such information as may be necessary to carry out its obligations under 

this Agreement. Such information may be disclosed in connection with court proceedings 

related to the performance ofthe obligations ofthe Kingdom of Saudi Arabia under this 

Agreement. 

2. Information provided to the U.S. Competent Authority pursuant Articles 2 and 5 of 

this Agreement shall be treated as confidential and may be disclosed only to persons or 

authorities (including courts and administrative bodies) ofthe Government ofthe United 

States concerned with the assessment, collection, or administration of, the enforcement or 

prosecution in respect of, or the determination of appeals in relation to, U.S. federal taxes, or 

the oversight of such functions. Such persons or authorities shall use such information only 

for such purposes. Such persons may disclose the information in public court proceedings or 

in judicial decisions. The information may not be disclosed to any other person, entity, 

authority, or jurisdiction. Notwithstanding the foregoing, where the Kingdom of Saudi 

Arabia provides prior, written consent, the information may be used for purposes permitted 

under the provisions ofa mutual legal assistance treaty in force between the Parties that 

allows for the exchange oftax information. 

ARTICLE 10 


Consultations and Amendments 


1. In case any difficulties in the implementation ofthis Agreement arise, either Party 

may, independently ofthe mutual agreement procedure described in paragraph I ofArticle 8 

ofthis Agreement, request consultations to develop appropriate measures to ensure the 

fulfillment ofthis Agreement. 

2. This Agreement may be amended by written mutual agreement ofthe Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same 

procedures as set forth in paragraph 1 ofArticle 12 ofthis Agreement. 

ARTICLE 11 


Annexes 


The Annexes form an integral part ofthis Agreement. 

15 

--

ARTICLE 12 


Term ofAgreement 


1. This Agreement shall enter into force on the date ofthe Kingdom of Saudi Arabia's 

written notification to the United States that the Kingdom of Saudi Arabia has completed its 

necessary internal procedures for entry into force ofthis Agreement. 

2. Either Party may terminate this Agreement by giving notice oftermination in writing 

to the other Party. Such termination shall become effective on the first day ofthe month 

following the expiration of a period of 12 months after the date ofthe notice oftermination. 

3. The Parties shall, prior to December 31, 2018, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 ofthis 

Agreement. 

4. Ifthis Agreement is terminated, both Parties shall remain bound by the provisions of 

Article 9 ofthis Agreement with respect to any information obtained under this Agreement. 

In witness whereof, the undersigned, being duly authorized thereto by their respective 


Governments, have signed this Agreement. 


Done at the Ministry of Finance, Riyadh, Saudi Arabia, in duplicate, in the English and 


Arabic languages, both texts being equally authentic, this 15th day ofNovember, 2016. 


FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF 


THE UNITED STATES OF AMERICA: THE KINGDOM OF SAUDI ARABIA: 


Joseph W. Westphal Dr. Hamad al-Bazai 


Ambassador ofthe United States Vice Minister ofFinance 


to the Kingdom of Saudi Arabia 
 -==-..,., C ~IJ-J.C? 

16 

ANNEX I 


DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 


REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN 


NONPARTICIPATING FINANCIAL INSTITUTIONS 


I. General. 

A. The Kingdom of Saudi Arabia shall require that Reporting Kingdom of Saudi 

Arabia Financial Institutions apply the due diligence procedures contained in this Annex 

I to identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions. 

B. For purposes of the Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an account 

shall be determined as of the last day of the calendar year or other appropriate 

reporting period. 

3. Where a balance or value threshold is to be determined as of June 30, 

2014 under this Annex I, the relevant balance or value shall be determined as of 

that day or the last day of the reporting period ending immediately before June 

30, 2014, and where a balance or value threshold is to be determined as of the 

last day of a calendar year under this Annex I, the relevant balance or value shall 

be determined as ofthe last day ofthe calendar year or other appropriate reporting 

period. 

4. Subject to subparagraph E(l) of section II of this Annex I, an account shall 

be treated as a U.S. Reportable Account beginning as ofthe date it is identified as 

such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. Reportable 

Account shall be reported annually in the calendar year following the year to 

which the information relates. 

C. As an alternative to the procedures described in each section of this Annex I, the 

Kingdom of Saudi Arabia may permit Reporting Kingdom of Saudi Arabia Financial 

Institutions to rely on the procedures described in relevant U.S. Treasury Regulations 

to establish whether an account is a U.S. Reportable Account or an account held by 

a Nonparticipating Financial Institution. The Kingdom of Saudi Arabia may permit 

Reporting Kingdom of Saudi Arabia Financial Institutions to make such election 

Annex I-1 
separately for each section of this Annex I either with respect to all relevant Financial 

Accounts or, separately, with respect to any clearly identified group of such accounts 

(such as by line of business or the location of where the account is maintained). 

II. Preexisting Individual Accounts. The following rules and procedures apply for 

purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by 

individuals ("Preexisting Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless 

the Reporting Kingdom of Saudi Arabia Financial Institution elects otherwise, either 

with respect to all Preexisting Individual Accounts or, separately, with respect to any 

clearly identified group of such accounts, where the implementing rules in the Kingdom 

of Saudi Arabia provide for such an election, the following Preexisting Individual 

Accounts are not required to be reviewed, identified, or reported as U.S. Reportable 

Accounts: 

1. Subject to subparagraph E(2) ofthis section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as of June 30, 

2014. 

2. Subject to subparagraph E(2) ofthis section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

balance or value of $250,000 or less as of June 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance Contract 

or an Annuity Contract, provided the law or regulations of the Kingdom of Saudi 

Arabia or the United States effectively prevent the sale of such a Cash Value 

Insurance Contract or an Annuity Contract to U.S. residents (e.g., ifthe relevant 

Financial Institution does not have the required registration under U.S. law, and 

the law of the Kingdom of Saudi Arabia requires reporting or withholding 

with respect to insurance products held by residents of the Kingdom of Saudi 

Arabia). 

4. A Depository Account with a balance of $50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as of June 30, 2014, that Exceeds $50,000 ($250,000 for a Cash Value 

Insurance Contract or Annuity Contract), But Does Not Exceed $1,000,000 ("Lower 

Value Accounts"). 

1. Electronic Record Search. The Reporting Kingdom of Saudi Arabia 

Financial Institution must review electronically searchable data maintained by 

the Reporting Kingdom of Saudi Arabia Financial Institution for any of the 

following U.S. indicia: 

Annex 1-2 
a) Identification ofthe Account Holder as a U.S. citizen or resident; 

b) Unambiguous indication of a U.S. place of birth; 

c) Current U.S. mailing or residence address (including a U.S. 

post office box); 

d) Current U.S. telephone number; 

e) Standing instructions to transfer funds to an account maintained in 

the United States; 

f) Currently effective power of attorney or signatory authority 

granted to a person with a U.S. address; or 

g) An "in-care-of' or "hold mail" address that is the sole address 

the Reporting Kingdom of Saudi Arabia Financial Institution has on 

file for the Account Holder. In the case of a Preexisting Individual 

Account that is a Lower Value Account, an "in-care-of' address 

outside the United States or "hold mail" address shall not be treated as 

U.S. indicia. 

2. If none of the U.S. indicia listed in subparagraph B(l) of this section 

are discovered in the electronic search, then no further action is required until 

there is a change in circumstances that results in one or more U.S. indicia being 

associated with the account, or the account becomes a High Value Account 

described in paragraph D ofthis section. 

3. If any of the U.S. indicia listed in subparagraph B(l) of this section are 

discovered in the electronic search, or if there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account, then the 

Reporting Kingdom of Saudi Arabia Financial Institution must treat the account 

as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of 

this section and one of the exceptions in such subparagraph applies with respect 

to that account. 

4. Notwithstanding a finding of U.S. indicia under subparagraph B(l) of 

this section, a Reporting Kingdom of Saudi Arabia Financial Institution is not 

required to treat an account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously 

indicates a U.S. place of birth, the Reporting Kingdom of Saudi Arabia 

Financial Institution obtains, or has previously reviewed and maintains a 

record of: 

Annex I-3 
(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); 

(2) A non-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Account Holder's Certificate of Loss of 

Nationality ofthe United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have 

such a certificate despite relinquishing U.S. citizenship; or 

(b) The reason the Account Holder did not obtain 

U.S. citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 

mailing or residence address, or one or more U.S. telephone numbers 

that are the only telephone numbers associated with the account, the 

Reporting Kingdom of Saudi Arabia Financial Institution obtains, or 

has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Kingdom of Saudi Arabia Financial Institution 

obtains, or has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

Annex 1-4 
d) Where the Account Holder information contains a currently 

effective power of attorney or signatory authority granted to a 

person with a U.S. address, has an "in-care-of' address or "hold 

mail" address that is the sole address identified for the Account 

Holder, or has one or more U.S. telephone numbers (if a non-U.S. 

telephone number is also associated with the account), the Reporting 

Kingdom of Saudi Arabia Financial Institution obtains, or has previously 

reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); or 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts 

That Are Lower Value Accounts. 

1. Review of Preexisting Individual Accounts that are Lower Value 

Accounts for U.S. indicia must be completed by June 30, 2016. 

2. If there is a change of circumstances with respect to a Preexisting 

Individual Account that is a Lower Value Account that results in one or more 

U.S. indicia described in subparagraph B(l) of this section being associated with 

the account, then the Reporting Kingdom of Saudi Arabia Financial 

Institution must treat the account as a U.S. Reportable Account unless 

subparagraph B( 4) ofthis section applies. 

3. Except for Depository Accounts described in subparagraph A(4) of this 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, unless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With 

a Balance or Value That Exceeds $1,000,000 as of June 30, 2014, or December 31 of 

2015 or Any Subsequent Year ("High Value Accounts"). 

1. Electronic Record Search. The Reporting Kingdom of Saudi Arabia 

Financial Institution must review electronically searchable data maintained by 

the Reporting Kingdom of Saudi Arabia Financial Institution for any of the U.S. 

Annex I-5 
indicia described in subparagraph B(l) ofthis section. 

2. Paper Record Search. If the Reporting Kingdom of Saudi Arabia 

Financial Institution's electronically searchable databases include fields for, 

and capture all of the information described in, subparagraph D(3) of this 

section, then no further paper record search is required. If the electronic 

databases do not capture all of this information, then with respect to a High 

Value Account, the Reporting Kingdom of Saudi Arabia Financial Institution 

must also review the current customer master file and, to the extent not contained 

in the current customer master file, the following documents associated with the 

account and obtained by the Reporting Kingdom of Saudi Arabia Financial 

Institution within the last five years for any of the U.S. indicia described in 

subparagraph B( 1) ofthis section: 

a) The most recent documentary evidence collected with respect to 

the account; 

b) The most recent account openmg contract or 

documentation; 

c) The most recent documentation obtained by the Reporting 

Kingdom of Saudi Arabia Financial Institution pursuant to AML/KYC 

Procedures or for other regulatory purposes; 

d) Any power of attorney or signature authority forms currently 

in effect; and 

e) Any standing instructions to transfer funds currently in effect. 

3. Exception Where Databases Contain Sufficient Information. A 

Reporting Kingdom of Saudi Arabia Financial Institution is not required to 

perform the paper record search described in subparagraph D(2) of this section if 

the Reporting Kingdom of Saudi Arabia Financial Institution's electronically 

searchable information includes the following: 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on file with the Reporting Kingdom of Saudi Arabia Financial 

Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Kingdom of Saudi Arabia Financial Institution; 

Annex 1-6 
d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch of 

the Reporting Kingdom of Saudi Arabia Financial Institution or another 

Financial Institution); 

e) Whether there is a current "in-care-of"' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority for 

the account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition to 

the electronic and paper record searches described above, the Reporting 

Kingdom of Saudi Arabia Financial Institution must treat as a U.S. Reportable 

Account any High Value Account assigned to a relationship manager (including 

any Financial Accounts aggregated with such High Value Account) if the 

relationship manager has actual knowledge that the Account Holder is a 

Specified U.S. Person. 

5. Effect of Finding U.S. Indicia. 

a) If none of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, and the account is not identified as held by a Specified 

U.S. Person in subparagraph D(4) of this section, then no further action 

is required until there is a change in circumstances that results in one or 

more U.S. indicia being associated with the account. 

b) If any of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, or if there is a subsequent change in circumstances that 

results in one or more U.S. indicia being associated with the account, 

then the Reporting Kingdom of Saudi Arabia Financial Institution must 

treat the account as a U.S. Reportable Account unless it elects to apply 

subparagraph B(4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

c) Except for Depository Accounts described in subparagraph 

A( 4) of this section, any Preexisting Individual Account that has been 

identified as a U.S. Reportable Account under this section shall be treated 

as a U.S. Reportable Account in all subsequent years, unless the Account 

Holder ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

Annex I-7 
1. If a Preexisting Individual Account is a High Value Account as of June 

30, 2014, the Reporting Kingdom of Saudi Arabia Financial Institution must 

complete the enhanced review procedures described in paragraph D of this 

section with respect to such account by June 30, 2015. If based on this review 

such account is identified as a U.S. Reportable Account on or before December 

31, 2014, the Reporting Kingdom of Saudi Arabia Financial Institution must 

report the required information about such account with respect to 2014 in the 

first report on the account and on an annual basis thereafter. In the case of an 

account identified as a U.S. Reportable Account after December 31, 2014 and 

on or before June 30, 2015, the Reporting Kingdom of Saudi Arabia Financial 

Institution is not required to report information about such account with respect 

to 2014, but must report information about the account on an annual basis 

thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of 

June 30, 2014, but becomes a High Value Account as of the last day of 2015 or 

any subsequent calendar year, the Reporting Kingdom of Saudi Arabia Financial 

Institution must complete the enhanced review procedures described in 

paragraph D of this section with respect to such account within six months after 

the last day of the calendar year in which the account becomes a High Value 

Account. If based on this review such account is identified as a U.S. Reportable 

Account, the Reporting Kingdom of Saudi Arabia Financial Institution must 

report the required information about such account with respect to the year in 

which it is identified as a U.S. Reportable Account and subsequent years on an 

annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 

3. Once a Reporting Kingdom of Saudi Arabia Financial Institution 

applies the enhanced review procedures described in paragraph D of this section 

to a High Value Account, the Reporting Kingdom of Saudi Arabia Financial 

Institution is not required to re-apply such procedures, other than the 

relationship manager inquiry described in subparagraph D(4) of this section, to 

the same High Value Account in any subsequent year. 

4. If there is a change of circumstances with respect to a High Value 

Account that results in one or more U.S. indicia described in subparagraph B(l) 

of this section being associated with the account, then the Reporting Kingdom of 

Saudi Arabia Financial Institution must treat the account as a U.S. Reportable 

Account unless it elects to apply subparagraph B(4) of this section and one of 

the exceptions in such subparagraph applies with respect to that account. 

5. A Reporting Kingdom of Saudi Arabia Financial Institution must 

implement procedures to ensure that a relationship manager identifies any 

change in circumstances of an account. For example, if a relationship manager 

is notified that the Account Holder has a new mailing address in the United 

Annex I-8 
States, the Reporting Kingdom of Saudi Arabia Financial Institution is required 

to treat the new address as a change in circumstances and, if it elects to apply 

subparagraph B( 4) of this section, is required to obtain the appropriate 

documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Kingdom of Saudi Arabia Financial Institution that has 

previously obtained documentation from an Account Holder to establish the Account 

Holder's status as neither a U.S. citizen nor a U.S. resident in order to meet its 

obligations under a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust agreement with the IRS, or to fulfill its obligations under 

chapter 61 of Title 26 of the United States Code, is not required to perform the 

procedures described in subparagraph B(l) of this section with respect to Lower Value 

Accounts or subparagraphs D(l) through D(3) of this section with respect to High 

Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts among Financial Accounts held by individuals and 

opened on or after July 1, 2014 ("New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the 

Reporting Kingdom of Saudi Arabia Financial Institution elects otherwise, either with 

respect to all New Individual Accounts or, separately, with respect to any clearly 

identified group of such accounts, where the implementing rules in the Kingdom of 

Saudi Arabia provide for such an election, the following New Individual Accounts are 

not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 

1. A Depository Account unless the account balance exceeds $50,000 at the 

end of any calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 

at the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts 

not described in paragraph A of this section, upon account opening (or within 90 

days after the end of the calendar year in which the account ceases to be described 

in paragraph A of this section), the Reporting Kingdom of Saudi Arabia Financial 

Institution must obtain a self-certification, which may be part of the account opening 

documentation, that allows the Reporting Kingdom of Saudi Arabia Financial 

Institution to determine whether the Account Holder is resident in the United States 

for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the 

United States for tax purposes, even if the Account Holder is also a tax resident of 

another jurisdiction) and confirm the reasonableness of such self-certification based on 

the information obtained by the Reporting Kingdom of Saudi Arabia Financial 

Institution in connection with the opening of the account, including any documentation 

Annex 1-9 
collected pursuant to AML/KYC Procedures. 

1. If the self-certification establishes that the Account Holder is resident in 

the United States for tax purposes, the Reporting Kingdom of Saudi Arabia 

Financial Institution must treat the account as a U.S. Reportable Account and 

obtain a self-certification that includes the Account Holder's U.S. TIN (which 

may be an IRS Form W-9 or other similar agreed form). 

2. If there is a change of circumstances with respect to a New Individual 

Account that causes the Reporting Kingdom of Saudi Arabia Financial 

Institution to know, or have reason to know, that the original self-certification 

is incorrect or unreliable, the Reporting Kingdom of Saudi Arabia Financial 

Institution cannot rely on the original self-certification and must obtain a valid 

self-certification that establishes whether the Account Holder is a U.S. citizen 

or resident for U.S. tax purposes. If the Reporting Kingdom of Saudi Arabia 

Financial Institution is unable to obtain a valid self-certification, the Reporting 

Kingdom of Saudi Arabia Financial Institution must treat the account as a 

U.S. Reportable Account. 

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Kingdom of Saudi Arabia Financial Institution elects otherwise, 

either with respect to all Preexisting Entity Accounts or, separately, with respect to any 

clearly identified group of such accounts, where the implementing rules in the Kingdom 

of Saudi Arabia provide for such an election, a Preexisting Entity Account with an 

account balance or value that does not exceed $250,000 as of June 30, 2014, is not 

required to be reviewed, identified, or reported as a U.S. Reportable Account until the 

account balance or value exceeds $1,000,000. 

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has an 

account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting 

Entity Account that does not exceed $250,000 as of June 30, 2014 but the account 

balance or value of which exceeds $1,000,000 as of the last day of 2015 or any 

subsequent calendar year, must be reviewed in accordance with the procedures set 

forth in paragraph D ofthis section. 

C. Entity Accounts With Respect to Which Reporting Is Required. With respect 

to Preexisting Entity Accounts described in paragraph B of this section, only accounts 

that are held by one or more Entities that are Specified U.S. Persons, or by Passive 

NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall 

be treated as U.S. Reportable Accounts. In addition, accounts held by Nonparticipating 

Annex I-10 
Financial Institutions shall be treated as accounts for which aggregate payments as 

described in subparagraph 1(b) of Article 4 of the Agreement are reported to the 

Kingdom of Saudi Arabia Competent Authority. 

D. Review Procedures for Identifying Entity Accounts With Respect to 

Which Reporting Is Required. For Preexisting Entity Accounts described in 

paragraph B ofthis section, the Reporting Kingdom of Saudi Arabia Financial Institution 

must apply the following review procedures to determine whether the account is held by 

one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling 

Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions: 

1. Determine Whether the Entity Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information indicates 

that the Account Holder is a U.S. Person. For this purpose, information 

indicating that the Account Holder is a U.S. Person includes a U.S. place 

of incorporation or organization, or a U.S. address. 

b) If the information indicates that the Account Holder is a U.S. 

Person, the Reporting Kingdom of Saudi Arabia Financial Institution 

must treat the account as a U.S. Reportable Account unless it obtains a 

self-certification from the Account Holder (which may be on an IRS 

Form W-8 or W-9, or a similar agreed form), or reasonably determines 

based on information in its possession or that is publicly available, 

that the Account Holder is not a Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial 

Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information indicates 

that the Account Holder is a Financial Institution. 

b) If the information indicates that the Account Holder is a 

Financial Institution, or the Reporting Kingdom of Saudi Arabia 

Financial Institution verifies the Account Holder's Global Intermediary 

Identification Number on the published IRS FFI list, then the account is 

not a U.S. Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate 

Annex I-11 
Reporting Under Subparagraph l(b) ofArticle 4 of the Agreement. 

a) Subject to subparagraph D(3)(b) of this section, a Reporting 

Kingdom of Saudi Arabia Financial Institution may determine that the 

Account Holder is a Kingdom of Saudi Arabia Financial Institution or 

other Partner Jurisdiction Financial Institution if the Reporting Kingdom 

of Saudi Arabia Financial Institution reasonably determines that the 

Account Holder has such status on the basis of the Account Holder's 

Global Intermediary Identification Number on the published IRS FFI list 

or other information that is publicly available or in the possession of the 

Reporting Kingdom of Saudi Arabia Financial Institution, as applicable. 

In such case, no further review, identification, or reporting is required 

with respect to the account. 

b) If the Account Holder is a Kingdom of Saudi Arabia Financial 

Institution or other Partner Jurisdiction Financial Institution treated by 

the IRS as a Nonparticipating Financial Institution, then the account is 

not a U.S. Reportable Account, but payments to the Account Holder 

must be reported as contemplated in subparagraph 1 (b) of Article 4 of 

the Agreement. 

c) If the Account Holder is not a Kingdom of Saudi Arabia 

Financial Institution or other Partner Jurisdiction Financial Institution, 

then the Reporting Kingdom of Saudi Arabia Financial Institution 

must treat the Account Holder as a Nonparticipating Financial Institution 

payments to which are reportable under subparagraph 1(b) of Article 4 of 

the Agreement, unless the Reporting Kingdom of Saudi Arabia Financial 

Institution: 

(1) Obtains a self-certification (which may be on an IRS Form 

W-8 or similar agreed form) from the Account Holder that it is a 

certified deemed-compliant FFI, or an exempt beneficial owner, 

as those terms are defined in relevant U.S. Treasury Regulations; 

or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global Intermediary 

Identification Number on the published IRS FFI list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. 

Reportable Account. With respect to an Account Holder of a Preexisting 

Entity Account that is not identified as either a U.S. Person or a Financial 

Institution, the Reporting Kingdom of Saudi Arabia Financial Institution must 

identify (i) whether the Account Holder has Controlling Persons, (ii) whether the 

Annex I- 12 
Account Holder is a Passive NFFE, and (iii) whether any of the Controlling 

Persons of the Account Holder is a U.S. citizen or resident. In making these 

determinations the Reporting Kingdom of Saudi Arabia Financial Institution 

must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this 

section in the order most appropriate under the circumstances. 

a) For purposes of determining the Controlling Persons of an 

Account Holder, a Reporting Kingdom of Saudi Arabia Financial 

Institution may rely on information collected and maintained pursuant to 

AML/KYC Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Kingdom of Saudi Arabia Financial 

Institution must obtain a self-certification (which may be on an IRS 

Form W-8 or W-9, or on a similar agreed form) from the Account Holder 

to establish its status, unless it has information in its possession or that is 

publicly available, based on which it can reasonably determine that the 

Account Holder is an Active NFFE. 

c) For purposes of determining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting 

Kingdom of Saudi Arabia Financial Institution may rely on: 

(1) Information collected and maintained pursuant to 

AML/KYC Procedures in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that does not exceed $1,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 or 

W-9, or on a similar agreed form) from the Account Holder or 

such Controlling Person in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance or 

value that exceeds $1,000,000. 

d) If any Controlling Person of a Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting 

Entity Accounts. 

1. Review of Preexisting Entity Accounts with an account balance or value 

that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 

2. Review of Preexisting Entity Accounts with an account balance or value 

Annex I-13 
that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of 

December 31 of 2015 or any subsequent year, must be completed within six 

months after the last day of the calendar year in which the account balance or 

value exceeds $1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting 

Entity Account that causes the Reporting Kingdom of Saudi Arabia Financial 

Institution to know, or have reason to know, that the self-certification or other 

documentation associated with an account is incorrect or unreliable, the 

Reporting Kingdom of Saudi Arabia Financial Institution must redetermine 

the status of the account in accordance with the procedures set forth in paragraph 

D ofthis section. 

V. New Entitv Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 

("New Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Kingdom of Saudi Arabia Financial Institution elects otherwise, 

either with respect to all New Entity Accounts or, separately, with respect to any clearly 

identified group of such accounts, where the implementing rules in the Kingdom of 

Saudi Arabia provide for such election, a credit card account or a revolving credit 

facility treated as a New Entity Account is not required to be reviewed, identified, or 

reported, provided that the Reporting Kingdom of Saudi Arabia Financial Institution 

maintaining such account implements policies and procedures to prevent an account 

balance owed to the Account Holder that exceeds $50,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not 

described in paragraph A of this section, the Reporting Kingdom of Saudi Arabia 

Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. 

Person; (ii) a Kingdom of Saudi Arabia Financial Institution or other Partner 

Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or 

an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury 

Regulations; or (iv) an Active NFFE or Passive NFFE. 

1. Subject to subparagraph B(2) of this section, a Reporting Kingdom of 

Saudi Arabia Financial Institution may determine that the Account Holder is an 

Active NFFE, a Kingdom of Saudi Arabia Financial Institution, or other Partner 

Jurisdiction Financial Institution if the Reporting Kingdom of Saudi Arabia 

Financial Institution reasonably determines that the Account Holder has such 

status on the basis of the Account Holder's Global Intermediary Identification 

Number or other information that is publicly available or in the possession ofthe 

Reporting Kingdom of Saudi Arabia Financial Institution, as applicable. 

Annex I-14 
2. If the Account Holder is a Kingdom of Saudi Arabia Financial 

Institution or other Partner Jurisdiction Financial Institution treated by the IRS 

as a Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported as 

contemplated in subparagraph l(b) ofArticle 4 ofthe Agreement. 

3. In all other cases, a Reporting Kingdom of Saudi Arabia Financial 

Institution must obtain a self-certification from the Account Holder to establish 

the Account Holder's status. Based on the self-certification, the following rules 

apply: 

a) If the Account Holder is a Specified U.S. Person, the Reporting 

Kingdom of Saudi Arabia Financial Institution must treat the account as 

a U.S. Reportable Account. 

b) Ifthe Account Holder is a Passive NFFE, the Reporting Kingdom 

of Saudi Arabia Financial Institution must identify the Controlling 

Persons as determined under AML/KYC Procedures, and must determine 

whether any such person is a U.S. citizen or resident on the basis of a 

self-certification from the Account Holder or such person. If any such 

person is a U.S. citizen or resident, the Reporting Kingdom of Saudi 

Arabia Financial Institution must treat the account as a U.S. Reportable 

Account. 

c) If the Account Holder is: (i) a U.S. Person that is not a Specified 

U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a 

Kingdom of Saudi Arabia Financial Institution or other Partner 

Jurisdiction Financial Institution; (iii) a participating FFI, a deemedcompliant FFI, or an exempt beneficial owner, as those terms are 

defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or 

(v) a Passive NFFE none of the Controlling Persons of which is a U.S. 

citizen or resident, then the account is not a U.S. Reportable Account, 

and no reporting is required with respect to the account. 

d) If the Account Holder is a Nonparticipating Financial Institution 

(including a Kingdom of Saudi Arabia Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution), then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be 

reported as contemplated in subparagraph l(b) of Article 4 of the 

Agreement. 

VI. Special Rules and Defmitions. The following additional rules and definitions apply in 

implementing the due diligence procedures described above: 

Annex I- 15 
A. Reliance on Self-Certifications and Documentary Evidence. A Reporting 

Kingdom of Saudi Arabia Financial Institution may not rely on a self-certification or 

documentary evidence if the Reporting Kingdom of Saudi Arabia Financial Institution 

knows or has reason to know that the self-certification or documentary evidence is 

incorrect or unreliable. 

B. Definitions. The following definitions apply for purposes ofthis Annex I. 

1. 	 AML/KYC Procedures. "AML/KYC Procedures" means the customer due 

diligence procedures of a Reporting Kingdom of Saudi Arabia Financial 

Institution pursuant to the anti-money laundering or similar requirements of 

the Kingdom of Saudi Arabia to which such Reporting Kingdom of Saudi 

Arabia Financial Institution is subject. 

2. 	 NFFE. An "NFFE" means any Non-U.S. Entity that is not an FFI as defined 

in relevant U.S. Treasury Regulations or is an Entity described in 

subparagraph B(4)G) of this section, and also includes any Non-U.S. Entity 

that is established in the Kingdom of Saudi Arabia or another Partner 

Jurisdiction and that is not a Financial Institution. 

3. 	 Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an Active 

NFFE, or (ii) a withholding foreign partnership or withholding foreign trust 

pursuant to relevant U.S. Treasury Regulations. 

4. 	 Active NFFE. An "Active NFFE" means any NFFE that meets any of the 

following criteria: 

a) 	 Less than 50 percent of the NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive income 

and less than 50 percent of the assets held by the NFFE during the 

preceding calendar year or other appropriate reporting period are 

assets that produce or are held for the production of passive income; 

b) 	The stock of the NFFE is regularly traded on an established securities 

market or the NFFE is a Related Entity of an Entity the stock of 

which is regularly traded on an established securities market; 

c) 	 The NFFE is organized in a U.S. Territory and all of the owners of the 

payee are bona fide residents of that U.S. Territory; 

d) 	 The NFFE is a government (other than the U.S. government), a 

political subdivision of such government (which, for_ the avoidance of 

doubt, includes a state, province, county, or municipality), or a public 

Annex I-16 
body performing a function of such government or a political 

subdivision thereof, a government of a U.S. Territory, an 

international organization, a non-U.S. central bank of issue, or an 

Entity wholly owned by one or more ofthe foregoing; 

e) 	 Substantially all of the activities of the NFFE consist of holding (in 

whole or in part) the outstanding stock of, or providing financing and 

services to, one or more subsidiaries that engage in trades or 

businesses other than the business of a Financial Institution, except 

that an entity shall not qualify for NFFE status if the entity functions 

(or holds itself out) as an investment fund, such as a private equity 

fund, venture capital fund, leveraged buyout fund, or any investment 

vehicle whose purpose is to acquire or fund companies and then hold 

interests in those companies as capital assets for investment purposes; 

f) 	 The NFFE is not yet operating a business and has no prior operating 

history, but is investing capital into assets with the intent to operate a 

business other than that of a Financial Institution, provided that the 

NFFE shall not qualify for this exception after the date that is 24 

months after the date of the initial organization of the NFFE; 

g) 	 The NFFE was not a Financial Institution in the past five years, and is 

in the process of liquidating its assets or is reorganizing with the 

intent to continue or recommence operations in a business other than 

that of a Financial Institution; 

h) 	 The NFFE 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; 

i) 	 The NFFE is an "excepted NFFE" as described in relevant U.S. 

Treasury Regulations; or 

j) 	 The NFFE meets all ofthe following requirements: 

i. 	 It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, 

cultural, athletic, or educational purposes; or it is 

established and operated in its jurisdiction of residence and it 

is a professional organization, business league, chamber of 

commerce, labor organization, agricultural or horticultural 

organization, civic league or an organization operated 

Annex I-17 
exclusively for the promotion of social welfare; 

11. 	 It is exempt from income tax in its jurisdiction ofresidence; 

iii. 	It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 

iv. The applicable laws of the NFFE' s jurisdiction of residence or 

the NFFE's formation documents do not permit any income or 

assets of the NFFE to be distributed to, or applied for the 

benefit of, a private person or non-charitable Entity other than 

pursuant to the conduct of the NFFE's charitable activities, or 

as payment of reasonable compensation for services rendered, 

or as payment representing the fair market value of property 

which the NFFE has purchased; and 

v. 	 The applicable laws of the NFFE's jurisdiction of residence or 

the NFFE's formation documents require that, upon the 

NFFE's liquidation or dissolution, all of its assets be 

distributed to a governmental entity or other non-profit 

organization, or escheat to the government of the NFFE's 

jurisdiction of residence or any political subdivision thereof. 

5. 	 Preexisting Account. A "Preexisting Account" means a Financial Account 

maintained by a Reporting Kingdom of Saudi Arabia Financial Institution as 

of June 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes of determining 

the aggregate balance or value of Financial Accounts held by an individual, a 

Reporting Kingdom of Saudi Arabia Financial Institution is required to 

aggregate all Financial Accounts maintained by the Reporting Kingdom of Saudi 

Arabia Financial Institution, or by a Related Entity, but only to the extent 

that the Reporting Kingdom of Saudi Arabia Financial Institution's computerized 

systems link the Financial Accounts by reference to a data element such as 

client number or taxpayer identification number, and allow account balances or 

values to be aggregated. Each holder of a jointly held Financial Account shall be 

attributed the entire balance or value of the jointly held Financial Account for 

purposes of applying the aggregation requirements described in this paragraph 1. 

2. Aggregation of Entity Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a Reporting 

Kingdom of Saudi Arabia Financial Institution is required to take into account all 

Financial Accounts that are maintained by the Reporting Kingdom of Saudi 

Annex I- 18 
Arabia Financial Institution, or by a Related Entity, but only to the extent that 

the Reporting Kingdom of Saudi Arabia Financial Institution's computerized 

systems link the Financial Accounts by reference to a data element such as 

client number or taxpayer identification number, and allow account balances or 

values to be aggregated. 

3. Special Aggregation Rule Applicable to Relationship Managers. 

For purposes of determining the aggregate balance or value of Financial 

Accounts held by a person to determine whether a Financial Account is a 

High Value Account, a Reporting Kingdom of Saudi Arabia Financial 

Institution is also required, in the case of any Financial Accounts that a 

relationship manager knows, or has reason to know, are directly or indirectly 

owned, controlled, or established (other than in a fiduciary capacity) by the same 

person, to aggregate all such accounts. 

4. Currency Translation Rule. For purposes of determining the balance 

or value of Financial Accounts denominated in a currency other than the U.S. 

dollar, a Reporting Kingdom of Saudi Arabia Financial Institution must convert 

the U.S. dollar threshold amounts described in this Annex I into such currency 

using a published spot rate determined as of the last day of the calendar year 

preceding the year in which the Reporting Kingdom of Saudi Arabia Financial 

Institution is determining the balance or value. 

D. Documentary Evidence. For purposes of this Annex I, acceptable 

documentary evidence includes any ofthe following: 

1. A certificate of residence issued by an authorized government body (for 

example, a government or agency thereof, or a municipality) of the jurisdiction 

in which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality), that includes the individual's name and is typically used for 

identification purposes. 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality) that includes the name of the Entity and either the address of its 

principal office in the jurisdiction (or U.S. Territory) in which it claims to be a 

resident or the jurisdiction (or U.S. Territory) in which the Entity was 

incorporated or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with 

anti-money laundering rules that have been approved by the IRS in connection 

Annex I-19 
with a QI agreement (as described in relevant U.S. Treasury Regulations), any of 

the documents, other than a Form W-8 or W-9, referenced in the jurisdiction's 

attachment to the QI agreement for identifying individuals or Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Kingdom of Saudi 

Arabia Financial Institution may presume that an individual beneficiary (other than 

the owner) of a Cash Value Insurance Contract receiving a death benefit is not a 

Specified U.S. Person and may treat such Financial Account as other than a U.S. 

Reportable Account unless the Reporting Kingdom of Saudi Arabia Financial Institution 

has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person. 

A Reporting Kingdom of Saudi Arabia Financial Institution has reason to know that a 

beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the 

information collected by the Reporting Kingdom of Saudi Arabia Financial Institution 

and associated with the beneficiary contains U.S. indicia as described in subparagraph 

(B)(l) of section II of this Annex I. If a Reporting Kingdom of Saudi Arabia Financial 

Institution has actual knowledge, or reason to know, that the beneficiary is a 

Specified U.S. Person, the Reporting Kingdom of Saudi Arabia Financial Institution 

must follow the procedures in subparagraph B(3) of section II ofthis Annex I. 

F. Reliance on Third Parties. Regardless of whether an election is made under 

paragraph C of section I of this Annex I, the Kingdom of Saudi Arabia may permit 

Reporting Kingdom of Saudi Arabia Financial Institutions to rely on due diligence 

procedures performed by third parties, to the extent provided in relevant U.S. Treasury 

Regulations. 

G. Alternative Procedures for New Accounts Opened Prior to Entry Into Force 

of this Agreement. 

1. Applicability. If the Kingdom of Saudi Arabia has provided a 

written notice to the United States prior to entry into force of this Agreement 

that, as of July 1, 2014, the Kingdom of Saudi Arabia lacked the legal authority 

to require Reporting Kingdom of Saudi Arabia Financial Institutions either: (i) 

to require Account Holders of New Individual Accounts to provide the selfcertification specified in section III of this Annex I, or (ii) to perform all the due 

diligence procedures related to New Entity Accounts specified in section V of 

this Annex I, then Reporting Kingdom of Saudi Arabia Financial Institutions 

may apply the alternative procedures described in subparagraph G(2) of this 

section, as applicable, to such New Accounts, in lieu of the procedures otherwise 

required under this Annex I. The alternative procedures described in 

subparagraph G(2) of this section shall be available only for those New 

Individual Accounts or New Entity Accounts, as applicable, opened prior to the 

Annex I-20 
earlier of: (i) the date the Kingdom of Saudi Arabia has the ability to compel 

Reporting Kingdom of Saudi Arabia Financial Institutions to comply with the 

due diligence procedures described in section III or section V of this Annex I, 

as applicable, which date the Kingdom of Saudi Arabia shall inform the United 

States of in writing by the date of entry into force of this Agreement, or (ii) the 

date of entry into force of this Agreement. Ifthe alternative procedures for New 

Entity Accounts opened on or after July 1, 2014, and before January 1, 2015, 

described in paragraph H of this section are applied with respect to all New 

Entity Accounts or a clearly identified group of such accounts, the alternative 

procedures described in this paragraph G may not be applied with respect to 

such New Entity Accounts. For all other New Accounts, Reporting Kingdom of 

Saudi Arabia Financial Institutions must apply the due diligence procedures 

described in section III or section V of this Annex I, as applicable, to determine 

if the account is a U.S. Reportable Account or an account held by a 

Nonparticipating Financial Institution. 

2. Alternative Procedures. 

a) Within one year after the date of entry into force of this 

Agreement, Reporting Kingdom of Saudi Arabia Financial Institutions 

must: (i) with respect to a New Individual Account described in 

subparagraph G(l) of this section, request the self-certification specified 

in section III of this Annex I and confirm the reasonableness of such selfcertification consistent with the procedures described in section III of this 

Annex I, and (ii) with respect to a New Entity Account described in 

subparagraph G(l) of this section, perform the due diligence procedures 

specified in section V of this Annex I and request information as 

necessary to document the account, including any self-certification, 

required by section V ofthis Annex I. 

b) The Kingdom of Saudi Arabia must report on any New 

Account that is identified pursuant to subparagraph G(2)(a) of this 

section as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, by the date that is 

the later of: (i) September 30 next following the date that the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, or (ii) 90 days 

after the account is identified as a U.S. Reportable Account or as an 

account held by a Nonparticipating Financial Institution, as applicable. 

The information required to be reported with respect to such a New 

Account is any information that would have been reportable under this 

Agreement if the New Account had been identified as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial 

Institution, as applicable, as ofthe date the account was opened. 

Annex I-21 
c) By the date that is one year after the date of entry into force of 

this Agreement, Reporting Kingdom of Saudi Arabia Financial 

Institutions must close any New Account described in subparagraph G(l) 

of this section for which it was unable to collect the required selfcertification or other documentation pursuant to the procedures described 

in subparagraph G(2)(a) of this section. In addition, by the date that is 

one year after the date of entry into force of this Agreement, Reporting 

Kingdom of Saudi Arabia Financial Institutions must: (i) with respect to 

such closed accounts that prior to such closure were New Individual 

Accounts (without regard to whether such accounts were High Value 

Accounts), perform the due diligence procedures specified in paragraph 

D of section II of this Annex I, or (ii) with respect to such closed 

accounts that prior to such closure were New Entity Accounts, perform 

the due diligence procedures specified in section IV ofthis Annex I. 

d) The Kingdom of Saudi Arabia must report on any closed account 

that is identified pursuant to subparagraph G(2)(c) of this section as a 

U.S. Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, by the date that is the later of: (i) 

September 30 next following the date that the account is identified as a 

U.S. Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, or (ii) 90 days after the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information 

required to be reported for such a closed account is any information that 

would have been reportable under this Agreement if the account had 

been identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, as of the date the 

account was opened. 

H. Alternative Procedures for New Entity Accounts Opened on or after July 

l, 2014, and before January 1, 2015. For New Entity Accounts opened on or after July 

1, 2014, and before January 1, 2015, either with respect to all New Entity Accounts or, 

separately, with respect to any clearly identified group of such accounts, the Kingdom of 

Saudi Arabia may permit Reporting Kingdom of Saudi Arabia Financial Institutions to 

treat such accounts as Preexisting Entity Accounts and apply the due diligence 

procedures related to Preexisting Entity Accounts specified in section IV of this Annex 

I in lieu of the due diligence procedures specified in section V of this Annex I. In 

this case, the due diligence procedures of section IV of this Annex I must be applied 

without regard to the account balance or value threshold specified in paragraph A of 

section IV ofthis Annex I. 

Annex I-22 
ANNEX II 


The following Entities shall be treated as exempt beneficial owners or deemedcompliant FFis, as the case may be, and the following accounts are excluded from the 

definition of Financial Accounts. 

This Annex II may be modified by a mutual written decision entered into between the 

Competent Authorities of the Kingdom of Saudi Arabia and the United States: (1) 

to include additional Entities and accounts that present a low risk of being used by 

U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities and 

. accounts described in this Annex II as of the date of signature of the Agreement; or 

(2) to remove Entities and accounts that, due to changes in circumstances, no longer 

present a low risk of being used by U.S. Persons to evade U.S. tax. Any such 

addition or removal shall be effective on the date of signature of the mutual decision, 

unless otherwise provided therein. Procedures for reaching such a mutual decision 

may be included in the mutual agreement or arrangement described in paragraph 6 of 

Article 3 of the Agreement. 

I. 	 Exempt Beneficial Owners other than Funds. The following Entities shall be 

treated as Non-Reporting Kingdom of Saudi Arabia Financial Institutions and as 

exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. 

Internal Revenue Code, other than with respect to a payment that is derived from an 

obligation held in connection with a commercial financial activity of a type engaged 

in by a Specified Insurance Company, Custodial Institution, or Depository Institution. 

A. 	Governmental Entity. The government ofthe Kingdom of Saudi Arabia, any 

political subdivision ofthe Kingdom of Saudi Arabia (which, for the avoidance 

ofdoubt, includes a state, province, county, or municipality), or any wholly 

owned agency or instrumentality of the Kingdom of Saudi Arabia or any one or 

more of the foregoing (each, a "Kingdom of Saudi Arabia Governmental Entity"). 

This category is comprised of the integral parts, controlled entities, and political 

subdivisions of the Kingdom of Saudi Arabia. 

1. 	 An integral part of the Kingdom of Saudi Arabia means any person, 

organization, agency, bureau, fund, instrumentality, or other body, however 

designated, that constitutes a governing authority of the Kingdom of Saudi 

Arabia. The net earnings ofthe governing authority must be credited to its 

own account or to other accounts ofthe Kingdom of Saudi Arabia, with no 

portion inuring to the benefit of any private person. An integral part does not 

include any individual who is a sovereign, official, or administrator acting in a 

private or personal capacity. 

2. 	 A controlled entity means an Entity that is separate in form from the 

Kingdom of Saudi Arabia or that otherwise constitutes a separate juridical 

entity, provided that: 

a) 	 The Entity is wholly owned and controlled by one or more Kingdom 

of Saudi Arabia Governmental Entities directly or through one or more 

controlled entities; 

Annex II-1 
b) 	 The Entity's net earnings are credited to its own account or to the accounts 

of one or more Kingdom of Saudi Arabia Governmental Entities, with no 

portion of its income inuring to the benefit of any private person; and 

c) 	 The Entity's assets vest in one or more Kingdom of Saudi Arabia 

Governmental Entities. upon dissolution. 

3. 	 Income does not inure to the benefit of private persons if such persons are the 

intended beneficiaries of a governmental program, and the program activities 

are performed for the general public with respect to the common welfare or 

relate to the administration of some phase ofgovernment. Notwithstanding the 

foregoing, however, income is considered to inure to the benefit of private 

persons if the income is derived from the use of a governmental entity to 

conduct a commercial business, such as a commercial banking business, that 

provides financial services to private persons. 

B. 	International Organization. Any international organization or wholly owned 

agency or instrumentality thereof This category includes any intergovernmental 

organization (including a supranational organization) (1) that is comprised 

primarily of non-U.S. governments; (2) that has in effect a headquarters agreement 

with the Kingdom of Saudi Arabia; and (3) the income of which does not inure to 

the benefit of private persons. 

C. 	 Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government ofthe Kingdom of Saudi Arabia itself, 

issuing instruments intended to circulate as currency. Such an institution may 

include an instrumentality that is separate from the government of the Kingdom 

of Saudi Arabia, whether or not owned in whole or in part by the Kingdom of 

Saudi Arabia. 

II. 	 Funds that Qualify as Exempt Beneficial Owners. The following Entities shall be 

treated as Non-Reporting Kingdom of Saudi Arabia Financial Institutions and as 

exempt beneficial owners for purposes of sections 1471 and 1472 ofthe U.S. Internal 

Revenue Code. 

A. 	 Broad Participation Retirement Fund. A fund established in the Kingdom of 

Saudi Arabia to provide retirement, disability, or death benefits, or any 

combination thereof, to beneficiaries that are current or former employees (or 

persons designated by such employees) of one or more employers in 

consideration for services rendered, provided that the fund: 

1. 	 Does not have a single beneficiary with a right to more than five percent of the 

fund's assets; 

2. 	 Is subject to government regulation and provides annual information 

reporting about its beneficiaries to the relevant tax authorities in the Kingdom 

of Saudi Arabia; and 

Annex 11-2 
3. 	 Satisfies at least one of the following requirements: 

a) 	 The fund is generally exempt from tax in the Kingdom of Saudi Arabia on 

investment income under the laws ofthe Kingdom of Saudi Arabia due 

to its status as a retirement or pension plan; 

b) 	 The fund receives at least 50 percent of its total contributions (other than 

transfers of assets from other plans described in paragraphs A through C of 

this section or from retirement and pension accounts described in 

subparagraph A(l) of section V of this Annex II) from the sponsoring 

employers; 

c) 	 Distributions or withdrawals from the fund are allowed only upon the 

occurrence of specified events related to retirement, disability, or death 

(except rollover distributions to other retirement funds described in 

paragraphs A through C ofthis section or retirement and pension accounts 

described in subparagraph A(l) of section V of this Annex II), or 

penalties apply to distributions or withdrawals made before such 

specified events; or 

d) 	 Contributions (other than certain permitted make-up contributions) by 

employees to the fund are limited by reference to earned income ofthe 

employee or may not exceed $50,000 annually, applying the rules set forth 

in Annex I for account aggregation and currency translation. 

B. 	 Narrow Participation Retirement Fund. A fund established in the Kingdom of 

Saudi Arabia to provide retirement, disability, or death benefits to beneficiaries 

that are current or former employees (or persons designated by such employees) of 

one or more employers in consideration for services rendered, provided that: 

1. 	 The fund has fewer than 50 participants; 

2. 	 The fund is sponsored by one or more employers that are not Investment 

Entities or Passive NFFEs; 

3. 	 The employee and employer contributions to the fund (other than transfers 

of assets from retirement and pension accounts described in subparagraph 

A( 1) of section V of this Annex II) are limited by reference to earned income 

and compensation of the employee, respectively; 

4. 	 Participants that are not residents of the Kingdom of Saudi Arabia are not 

entitled to more than 20 percent ofthe fund's assets; and 

5. 	 The fund is subject to government regulation and provides annual information 

reporting about its beneficiaries to the relevant tax authorities in the 

Kingdom of Saudi Arabia. 

C. 	 Pension Fund of an Exempt Beneficial Owner. A fund established in the 

Kingdom of Saudi Arabia by an exempt beneficial owner to provide retirement, 

Annex II-3 
disability, or death benefits to beneficiaries or participants that are current or 

former employees ofthe exempt beneficial owner (or persons designated by such 

employees), or that are not current or former employees, if the benefits provided 

to such beneficiaries or participants are in consideration of personal services 

performed for the exempt beneficial owner. 

D. Investment Entity Wholly Owned by Exempt Beneficial Owners. An Entity 

that is a Kingdom of Saudi Arabia Financial Institution solely because it is an 

Investment Entity, provided that each direct holder of an Equity Interest in the 

Entity is an exempt beneficial owner, and each direct holder of a debt interest in 

such Entity is either a Depository Institution (with respect to a loan made to such 

Entity) or an exempt beneficial owner. 

III. 	 Small or Limited Scope Financial Institutions that Qualify as DeemedCompliant FFis. The following Financial Institutions are Non-Reporting Kingdom of 

Saudi Arabia Financial Institutions that shall be treated as deemed-compliant FFls 

for purposes of section 1471 ofthe U.S. Internal Revenue Code. 

A. 	Financial Institution with a Local Client Base. A Financial Institution 

satisfying the following requirements: 

1. 	 The Financial Institution must be licensed and regulated as a financial 

institution under the laws of the Kingdom of Saudi Arabia; 

2. 	 The Financial Institution must have no fixed place of business outside ofthe 

Kingdom of Saudi Arabia. For this purpose, a fixed place of business does 

not include a location that is not advertised to the public and from which 

the Financial Institution performs solely administrative support functions; 

3. 	 The Financial Institution must not solicit customers or Account Holders 

outside the Kingdom of Saudi Arabia. For this purpose, a Financial Institution 

shall not be considered to have solicited customers or Account Holders 

outside the Kingdom of Saudi Arabia merely because the Financial Institution 

(a) operates a website, provided that the website does not specifically 

indicate that the Financial Institution provides Financial Accounts or services 

to nonresidents, and does not otherwise target or solicit U.S. customers or 

Account Holders, or (b) advertises in print media or on a radio or television 

station that is distributed or aired primarily within the Kingdom of Saudi 

Arabia but is also incidentally distributed or aired in other countries, provided 

that the advertisement does not specifically indicate that the Financial 

Institution provides Financial Accounts or services to nonresidents, and does 

not otherwise target or solicit U.S. customers or Account Holders; 

4. 	 The Financial Institution must be required under the laws of the Kingdom of 

Saudi Arabia to identify resident Account Holders for purposes of either 

information reporting or withholding of tax with respect to Financial 

Accounts held by residents or for purposes of satisfying the Kingdom of 

Saudi Arabia's AML due diligence requirements; 

Annex II-4 
5. 	 At least 98 percent of the Financial Accounts by value maintained by the 

Financial Institution must be held by residents (including residents that are 

Entities) of the Kingdom of Saudi Arabia; 

6. 	 By the later of July 1, 2014, or the date that the Financial Institution claims 

treatment as a deemed-compliant FFI pursuant to this paragraph A, the 

Financial Institution must have policies and procedures, consistent with those 

set forth in Annex I, to prevent the Financial Institution from providing a 

Financial Account to any Nonparticipating Financial Institution and to monitor 

whether the Financial Institution opens or maintains a Financial Account for 

any Specified U.S. Person who is not a resident of the Kingdom of Saudi 

Arabia (including a U.S. Person that was a resident ofthe Kingdom of Saudi 

Arabia when the Financial Account was opened but subsequently ceases to be 

a resident of the Kingdom of Saudi Arabia) or any Passive NFFE with 

Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents of the Kingdom of Saudi Arabia; 

7. 	 Such policies and procedures must provide that if any Financial Account 

held by a Specified U.S. Person who is not a resident ofthe Kingdom of Saudi 

Arabia or by a Passive NFFE with Controlling Persons who are U.S. 

residents or U.S. citizens who are not residents ofthe Kingdom of Saudi 

Arabia is identified, the Financial Institution must report such Financial 

Account as would be required if the Financial Institution were a Reporting 

Kingdom of Saudi Arabia Financial Institution (including by following the 

applicable registration requirements on the IRS FA TCA registration website) 

or close such Financial Account; 

8. 	 With respect to a Preexisting Account held by an individual who is not a 

resident ofthe Kingdom of Saudi Arabia or by an Entity, the Financial 

Institution must review those Preexisting Accounts in accordance with the 

procedures set forth in Annex I applicable to Preexisting Accounts to identify 

any U.S. Reportable Account or Financial Account held by a 

Nonparticipating Financial Institution, and must report such Financial 

Account as would be required ifthe Financial Institution were a Reporting 

Kingdom of Saudi Arabia Financial Institution (including by following the 

applicable registration requirements on the IRS FA TCA registration website) 

or close such Financial Account; 

9. 	 Each Related Entity of the Financial Institution that is a Financial Institution 

must be incorporated or organized in the Kingdom of Saudi Arabia and, with 

the exception of any Related Entity that is a retirement fund described in 

paragraphs A through C of section II of this Annex II, satisfy the 

requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies or practices that discriminate 

against opening or maintaining Financial Accounts for individuals who are 

Specified U.S. Persons and residents ofthe Kingdom of Saudi Arabia. 

B. 	Local Bank. A Financial Institution satisfying the following requirements: 

Annex 11-5 
I. 	 The Financial Institution operates solely as (and is licensed and regulated 

under the laws of the Kingdom of Saudi Arabia as) (a) a bank or (b) a credit 

union or similar cooperative credit organization that is operated without profit; 

2. 	 The Financial Institution's business consists primarily of receiving deposits 

from and making loans to, with respect to a bank, unrelated retail customers 

and, with respect to a credit union or similar cooperative credit organization, 

members, provided that no member has a greater than five percent interest in 

such credit union or cooperative credit organization; 

3. 	 The Financial Institution satisfies the requirements set forth in 

subparagraphs A(2) and A(3) of this section, provided that, in addition to 

the limitations on the website described in subparagraph A(3) ofthis section, 

the website does not permit the opening of a Financial Account; 

4. 	 The Financial Institution does not have more than $175 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken 

together, do not have more than $500 million in total assets on their 

consolidated or combined balance sheets; and 

5. 	 Any Related Entity must be incorporated or organized in the Kingdom of 

Saudi Arabia, and any Related Entity that is a Financial Institution, with the 

exception of any Related Entity that is a retirement fund described in 

paragraphs A through C of section II of this Annex II or a Financial 

Institution with only low-value accounts described in paragraph C of this 

section, must satisfy the requirements set forth in this paragraph B. 

C. 	 Financial Institution with Only Low-Value Accounts. A Kingdom of Saudi 

Arabia Financial Institution satisfying the following requirements: 

1. 	 The Financial Institution is not an Investment Entity; 

2. 	 No Financial Account maintained by the Financial Institution or any Related 

Entity has a balance or value in excess of $50,000, applying the rules set 

forth in Annex I for account aggregation and currency translation; and 

3. 	 The Financial Institution does not have more than $50 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken 

together, do not have more than $50 million in total assets on their 

consolidated or combined balance sheets. 

D. 	 Qualified Credit Card Issuer. A Kingdom of Saudi Arabia Financial Institution 

satisfying the following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an 

issuer of credit cards that accepts deposits only when a customer makes a 

payment in excess of a balance due with respect to the card and the 

overpayment is not immediately returned to the customer; and 

Annex 11-6 
2. 	 By the later ofJuly 1, 2014, or the date that the Financial Institution claims 

treatment as a deemed-compliant FFI pursuant to this paragraph D, the 

Financial Institution implements policies and procedures to either prevent a 

customer deposit in excess of$50,000, or to ensure that any customer deposit 

in excess of $50,000, in each case applying the rules set forth in Annex I for 

account aggregation and currency translation, is refunded to the customer 

within 60 days. For this purpose, a customer deposit does not refer to credit 

balances to the extent of disputed charges but does include credit balances 

resulting from merchandise returns. 

IV. 	 Investment Entities that Qualify as Deemed-Compliant FFis and Other 

Special Rules. The Financial Institutions described in paragraphs A through E of 

this section are Non-Reporting Kingdom of Saudi Arabia Financial Institutions that 

shall be treated as deemed-compliant FFis for purposes of section 1471 of the U.S. 

Internal Revenue Code. In addition, paragraph F of this section provides special rules 

applicable to an Investment Entity. 

A. 	 Trustee-Documented Trust. A trust established under the laws of the 

Kingdom of Saudi Arabia to the extent that the trustee of the trust is a Reporting 

U.S. Financial Institution, Reporting Model 1 FFI, or Participating FFI and reports 

all information required to be reported pursuant to the Agreement with respect to 

all U.S. Reportable Accounts ofthe trust. 

B. 	 Sponsored Investment Entity and Controlled Foreign Corporation. A 

Financial Institution described in subparagraph B( 1) or B(2) of this section 

having a sponsoring entity that complies with the requirements of subparagraph 

B(3) of this section. 

1. 	 A Financial Institution is a sponsored investment entity if (a) it is an 

Investment Entity established in the Kingdom of Saudi Arabia that is not a 

qualified intermediary, withholding foreign partnership, or withholding 

foreign trust pursuant to relevant U.S. Treasury Regulations; and (b) an Entity 

has agreed with the Financial Institution to act as a sponsoring entity for the 

Financial Institution. 

2. 	 A Financial Institution is a sponsored controlled foreign corporation if (a) the 

Financial Institution is a Controlled Foreign Corporation organized under the 

laws of the Kingdom of Saudi Arabia that is not a qualified intermediary, 

withholding foreign partnership, or withholding foreign trust pursuant to 

relevant U.S. Treasury Regulations; (b) the Financial Institution is wholly 

owned, directly or indirectly, by a Reporting U.S. Financial Institution that 

agrees to act, or requires an affiliate of the Financial Institution to act, as a 

sponsoring entity for the Financial Institution; and ( c) the Financial Institution 

shares a common electronic account system with the sponsoring entity that 

enables the sponsoring entity to identify all Account Holders and payees of 

the Financial Institution and to access all account and customer information 

maintained by the Financial Institution including, but not limited to, customer 

Annex II-7 
identification information, customer documentation, account balance, and 

all payments made to the Account Holder or payee. 

3. 	 The sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity is authorized to act on behalf of the Financial 

Institution (such as a fund manager, trustee, corporate director, or 

managing partner) to fulfill applicable registration requirements on the 

IRS FATCA registration website; 

b) 	 The sponsoring entity has registered as a sponsoring entity with the IRS 

on the IRS F ATCA registration website; 

c) 	 If the sponsoring entity identifies any U.S. Reportable Accounts with 

respect to the Financial Institution, the sponsoring entity registers the 

Financial Institution pursuant to applicable registration requirements on 

the IRS FATCA registration website on or before the later of December 31, 

2016 and the date that is 90 days after such a U.S. Reportable Account is 

first identified; 

d) 	 The sponsoring entity agrees to perform, on behalf of the Financial 

Institution, all due diligence, withholding, reporting, and other 

requirements that the Financial Institution would have been required to 

perform if it were a Reporting Kingdom of Saudi Arabia Financial 

Institution; 

e) 	 The sponsoring entity identifies the Financial Institution and includes the 

identifying number ofthe Financial Institution (obtained by following 

applicable registration requirements on the IRS FATCA registration 

website) in all reporting completed on the Financial Institution's behalf; 

and 

f) 	 The sponsoring entity has not had its status as a sponsor revoked. 

C. 	 Sponsored, Closely Held Investment Vehicle. A Kingdom of Saudi Arabia 

Financial Institution satisfying the following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an 

Investment Entity and is not a qualified intermediary, withholding foreign 

partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; 

2. 	 The sponsoring entity is a Reporting U.S. Financial Institution, Reporting 

Model 1 FFI, or Participating FFI, is authorized to act on behalf of the 

Financial Institution (such as a professional manager, trustee, or managing 

partner), and agrees to perform, on behalf ofthe Financial Institution, all due 

diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting 

Kingdom of Saudi Arabia Financial Institution; 

Annex II- 8 
3. 	 The Financial Institution does not hold itself out as an investment vehicle for 

unrelated parties; 

4. 	 Twenty or fewer individuals own all of the debt interests and Equity 

Interests in the Financial Institution (disregarding debt interests owned by 

Participating FFis and deemed-compliant FFis and Equity Interests owned by 

an Entity if that Entity owns 100 percent ofthe Equity Interests in the 

Financial Institution and is itself a sponsored Financial Institution described in 

this paragraph C); and 

5. 	 The sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity has registered as a sponsoring entity with the 

IRS on the IRS FA TCA registration website; 

b) 	 The sponsoring entity agrees to perform, on behalf of the Financial 

Institution, all due diligence, withholding, reporting, and other 

requirements that the Financial Institution would have been required to 

perform if it were a Reporting Kingdom of Saudi Arabia Financial 

Institution and retains documentation collected with respect to the 

Financial Institution for a period of six years; 

c) 	 The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) 	 The sponsoring entity has not had its status as a sponsor revoked. 

D. 	Investment Advisors and Investment Managers. An Investment Entity 

established in the Kingdom of Saudi Arabia that is a Financial Institution solely 

because it (1) renders investment advice to, and acts on behalf of, or (2) 

manages portfolios for, and acts on behalf of, a customer for the purposes of 

investing, managing, or administering funds deposited in the name ofthe 

customer with a Financial Institution other than a Nonparticipating Financial 

Institution. 

E. 	 Collective Investment Vehicle. An Investment Entity established in the 

Kingdom of Saudi Arabia that is regulated as a collective investment vehicle, 

provided that all of the interests in the collective investment vehicle (including 

debt interests in excess of $50,000) are held by or through one or more exempt 

beneficial owners, Active NFFEs described in subparagraph B(4) of section VI 

of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial 

Institutions that are not Nonparticipating Financial Institutions. 

F. 	 Special Rules. The following rules apply to an Investment Entity: 

1. 	 With respect to interests in an Investment Entity that is a collective investment 

vehicle described in paragraph E of this section, the reporting obligations of 

any Investment Entity (other than a Financial Institution through which 

Annex II-9 
interests in the collective investment vehicle are held) shall be deemed 

fulfilled. 

2. 	 With respect to interests in: 

a) 	 An Investment Entity established in a Partner Jurisdiction that is regulated 

as a collective investment vehicle, all ofthe interests in which (including 

debt interests in excess of $50,000) are held by or through one or more 

exempt beneficial owners, Active NFFEs described in subparagraph B( 4) 

of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, 

or Financial Institutions that are not Nonparticipating Financial 

Institutions; or 

b) 	 An Investment Entity that is a qualified collective investment vehicle under 

relevant U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is a Kingdom of 

Saudi Arabia Financial Institution (other than a Financial Institution through 

which interests in the collective investment vehicle are held) shall be deemed 

fulfilled. 

3. 	 With respect to interests in an Investment Entity established in the 

Kingdom of Saudi Arabia that is not described in paragraph E or 

subparagraph F(2) of this section, consistent with paragraph 4 of Article 5 of 

the Agreement, the reporting obligations of all other Investment Entities with 

respect to such interests shall be deemed fulfilled ifthe information required to 

be reported by the first-mentioned Investment Entity pursuant to the 

Agreement with respect to such interests is reported by such Investment Entity 

or another person. 

V. 	 Accounts Excluded from Financial Accounts. The following accounts are excluded 

from the definition of Financial Accounts and therefore shall not be treated as 

U.S. Reportable Accounts. 

A. 	 Certain Savings Accounts. 

1. 	 Retirement and Pension Account. A retirement or pension account maintained 

in the Kingdom of Saudi Arabia that satisfies the following requirements under 

the laws ofthe Kingdom of Saudi Arabia. 

a) 	 The account is subject to regulation as a personal retirement account or is 

part of a registered or regulated retirement or pension plan for the 

provision of retirement or pension benefits (including disability or death 

benefits); 

b) 	 The account is tax-favored (i.e., contributions to the account that would 

otherwise be subject to tax under the laws ofthe Kingdom of Saudi Arabia 

are deductible or excluded from the gross income of the account holder 

Annex 11-10 
or taxed at a reduced rate, or taxation of investment income from the 

account is deferred or taxed at a reduced rate); 

c) 	 Annual information reporting is required to the tax authorities in the 

Kingdom of Saudi Arabia with respect to the account; 

d) 	 Withdrawals are conditioned on reaching a specified retirement age, 

disability, or death, or penalties apply to withdrawals made before such 

specified events; and 

e) 	 Either (i) annual contributions are limited to $50,000 or less, or (ii) there is 

a maximum lifetime contribution limit to the account of $1,000,000 or less, 

in each case applying the rules set forth in Annex I for account aggregation 

and currency translation. 

2. 	 Non-Retirement Savings Accounts. An account maintained in the Kingdom of 

Saudi Arabia (other than an insurance or Annuity Contract) that satisfies the 

following requirements under the laws ofthe Kingdom of Saudi Arabia. 

a) 	 The account is subject to regulation as a savings vehicle for purposes 

other than for retirement; 

b) 	 The account is tax-favored (i.e., contributions to the account that would 

otherwise be subject to tax under the laws ofthe Kingdom of Saudi Arabia 

are deductible or excluded from the gross income of the account holder 

or taxed at a reduced rate, or taxation of investment income from the 

account is deferred or taxed at a reduced rate); 

c) 	 Withdrawals are conditioned on meeting specific criteria related to the 

purpose of the savings account (for example, the provision of educational 

or medical benefits), or penalties apply to withdrawals made before such 

criteria are met; and 

d) 	 Annual contributions are limited to $50,000 or less, applying the rules set 

forth in Annex I for account aggregation and currency translation. 

B. 	 Certain Term Life Insurance Contracts. A life insurance contract maintained 

in the Kingdom of Saudi Arabia with a coverage period that will end before the 

insured individual attains age 90, provided that the contract satisfies the following 

requirements: 

1. 	 Periodic premiums, which do not decrease over time, are payable at least 

annually during the period the contract is in existence or until the insured 

attains age 90, whichever is shorter; 

2. 	 The contract has no contract value that any person can access (by withdrawal, 

loan, or otherwise) without terminating the contract; 

Annex 11-11 
3. 	 The amount (other than a death benefit) payable upon cancellation or 

termination of the contract cannot exceed the aggregate premiums paid for the 

contract, less the sum of mortality, morbidity, and expense charges (whether 

or not actually imposed) for the period or periods of the contract's existence 

and any amounts paid prior to the cancellation or termination of the contract; 

and 

4. 	 The contract is not held by a transferee for value. 

C. 	 Account Held By an Estate. An account maintained in the Kingdom of Saudi 

Arabia that is held solely by an estate if the documentation for such account 

includes a copy of the deceased's will or death certificate. 

D. 	Escrow Accounts. An account maintained in the Kingdom of Saudi Arabia 

established in connection with any of the following: 

l. 	A court order or judgment. 

2. 	 A sale, exchange, or lease of real or personal property, provided that the 

account satisfies the following requirements: 

a) 	 The account is funded solely with a down payment, earnest money, 

deposit in an amount appropriate to secure an obligation directly related to 

the transaction, or a similar payment, or is funded with a financial asset that 

is deposited in the account in connection with the sale, exchange, or lease 

of the property; 

b) 	 The account is established and used solely to secure the obligation of the 

purchaser to pay the purchase price for the property, the seller to pay any 

contingent liability, or the lessor or lessee to pay for any damages relating 

to the leased property as agreed under the lease; 

c) 	 The assets ofthe account, including the income earned thereon, will be paid 

or otherwise distributed for the benefit ofthe purchaser, seller, lessor, or 

lessee (including to satisfy such person's obligation) when the property is 

sold, exchanged, or surrendered, or the lease terminates; 

d) 	 The account is not a margin or similar account established in connection 

with a sale or exchange of a financial asset; and 

e) 	 The account is not associated with a credit card account. 

3. 	 An obligation of a Financial Institution servicing a loan secured by real 

property to set aside a portion of a payment solely to facilitate the payment of 

taxes or insurance related to the real property at a later time. 

4. 	 An obligation of a Financial Institution solely to facilitate the payment of 

taxes at a later time. 

Annex II- 12 
E. 	 Partner Jurisdiction Accounts. An account maintained in the Kingdom of 

Saudi Arabia and excluded from the definition of Financial Account under an 

agreement between the United States and another Partner Jurisdiction to facilitate 

the implementation of FATCA, provided that such account is subject to the same 

requirements and oversight under the laws of such other Partner Jurisdiction as 

if such account were established in that Partner Jurisdiction and maintained by a 

Partner Jurisdiction Financial Institution in that Partner Jurisdiction. 

VI. 	 Definitions. The following additional definitions shall apply to the descriptions 

above: 

A. 	 Reporting Model 1 FFI. The term Reporting Model 1 FFI means a Financial 

Institution with respect to which a non-U.S. government or agency thereof agrees 

to obtain and exchange information pursuant to a Model 1 IGA, other than a 

Financial Institution treated as a Nonparticipating Financial Institution under the 

Model 1 IGA. For purposes of this definition, the term Model 1 IGA means 

an arrangement between the United States or the Treasury Department and a 

non-U.S. government or one or more agencies thereof to implement FATCA 

through reporting by Financial Institutions to such non-U.S. government or 

agency thereof, followed by automatic exchange of such reported information with 

the IRS. 

B. 	 Participating FFI. The term Participating FFI means a Financial Institution 

that has agreed to comply with the requirements of an FFI Agreement, including a 

Financial Institution described in a Model 2 IGA that has agreed to comply with 

the requirements of an FFI Agreement. The term Participating FFI also includes 

a qualified intermediary branch of a Reporting U.S. Financial Institution, unless 

such branch is a Reporting Model 1 FFI. For purposes of this definition, the term 

FFI Agreement means an agreement that sets forth the requirements for a Financial 

Institution to be treated as complying with the requirements of section 1471(b) of 

the U.S. Internal Revenue Code. In addition, for purposes of this definition, the 

term Model 2 IGA means an arrangement between the United States or the 

Treasury Department and a non-U.S. government or one or more agencies thereof 

to facilitate the implementation of FA TCA through reporting by Financial 

Institutions directly to the IRS in accordance with the requirements of an FFI 

Agreement, supplemented by the exchange of information between such non-U.S. 

government or agency thereof and the IRS. 

C. 	 Controlled Foreign Corporation. The term Controlled Foreign Corporation means 

any foreign corporation if more than 50 percent of the total combined voting power 

of all classes of stock of such corporation entitled to vote, or the total value of the 

stock of such corporation, is owned, or is considered as owned, by "United States 

shareholders" on any day during the taxable year of such foreign corporation. The 

term a "United States shareholder" means, with respect to any foreign corporation, a 

United States person who owns, or is considered as owning, 10 percent or more of 

the total combined voting power of all classes of stock entitled to vote of such 

foreign corporation. 

Annex 11-13 
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