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FATCA stands for the Foreign Account Tax Compliance Act and is legislation designed to prevent tax evasion.
Introduced by the United States Department of Treasury and the US Internal Revenue Service (IRS), the purpose of FATCA is to encourage better tax compliance by preventing US Persons from using foreign banks and other financial organizations in order to avoid US taxation on their income and assets.
More information about FATCA can be found on the IRS website: www.irs.gov
