Foreign Account Tax Compliance Act

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What Wikipedia says

The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicators of a connection to the U.S., including records of birth or prior residency in the U.S., and to report such assets and identities of such persons to the United States Department of the Treasury.

Excerpt from the Wikipedia article “Foreign Account Tax Compliance Act”, under the CC BY-SA 4.0 license. Read the article on Wikipedia