U.S. branch treated as a U.S. person

FATCA

U.S. branch treated as a U.S. person. The term U.S. branch treated as a U.S. person means a U.S. branch that agrees to be treated as a U.S. person as described in §1.1441-1(b)(2)(iv)(A). For the due diligence, withholding, and reporting requirements of a U.S. branch of an FFI treated as a U.S. person for purposes of chapter 4, see §1.1471-4(b)(7), (c)(2)(v), (d)(2)(iii)(B), §1.1472-1(a), and §1.1474-1(i)(1) and (2).

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