Scotiabank has registered all Scotiabank legal entities that are classified as foreign financial institutions (FFIs). Review the listing of the Global Intermediary Identification Numbers (GIINs) for these FFIs, along with the related
FATCA Compliance and Registration
Across our entire global network, Scotiabank intends to meet all obligations imposed under the Foreign Account Tax Compliance Act (FATCA) in accordance with local banking and tax regulations.
- In countries where FATCA is integrated into local banking and tax regulations under an intergovernmental agreement (IGA) with the U.S., Scotiabank intends to meet all resulting legal obligations.
- In countries where FATCA is not integrated into local banking and tax regulations under an IGA, we intend to comply with FATCA while maintaining strict adherence to existing local banking and tax regulations.
- In countries where the direct reporting to the IRS called for under FATCA is not permitted by local law, we will resolve the issue in a way that does not compromise Scotiabank’s overall status under FATCA.