Assertion: financial institution | /r/CapableOf | report information
Facets:
value: in the law
type: OTHER
value: under model
type: OTHER
Source sentences:
text: Under Model 1, financial institutions in the partner country report information about U.S. accounts to the tax authority of the partner country.
text: In the law, financial institutions would report the information they gather to the U.S. Internal Revenue Service (IRS).