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FATCA Reporting on U.S. Accounts: Recent Legal Developments

Published Sep 7, 2016Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

FATCA Reporting on U.S. Accounts: Recent Legal Developments — Informed