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https://www.taxconnections.com/taxblog/the-foreign-account-tax-compliance-act-fatca-is-an-important-development-in-u-s-efforts-to-combat-tax-evasion-by-u-s-persons-holding-accounts-and-other-financial-assets-offshore-the-treasury-depa/
Summary of FATCA Reporting For U.S. Taxpayers