Emiliano Pantoja Nov 28, 2011:

The credit institutions which have to report to the "Financial Intelligence Units" of each state (2000/642/JAI)

Emiliano Pantoja Oct 9, 2011:

You mean reporting entities subject to the customer identification obligation

Tony Isaac (asker) Oct 9, 2011:

"Taxpayer" isn't the obligation referred to The obligation referred to in the expression is to report certain types of transaction to the authorities. The most accurate equivalent I've found is "financial bodies subject to reporting requirements". A bit long-winded but it says it. There are similar requirements for non-financial entities, such as estate agents, who could then be called "(other) parties subject to reporting requirements" or "non-financial entities subject to reporting requirements". I was hoping to find shorter alternatives for these expressions.

Alistair Ian Spearing Ortiz Sep 7, 2011:

Different ways I've seen this term translated in so many different ways that I don't think there's a single, "official" translation for it.