FATCA Glossary

A

• Account Holder in FATCA
• Agreement in FATCA
• AML/KYC in FATCA
• Automatic Exchange Agreements in FATCA
• Automatic Exchange of Information in FATCA

B

• Backup Withholding in FATCA
• Bank Secrecy Act in FATCA
• Beneficial Owner in FATCA

C

• Capacity Building in FATCA
• Centralized Withholding Agreement in FATCA
• Chapter 3 in FATCA
• Chapter 4 in FATCA
• Chapter 61 in FATCA
• Chapter 61 Information Return in FATCA
• Citizenship Renunciation Charge in FATCA
• Competent authority in FATCA
• Compliance in FATCA
• Compliance Program in FATCA
• Constructive Ownership in FATCA
• Controlled Foreign Corporation in FATCA
• Covered Expatriate in FATCA
• CTR in FATCA
• Custodial institution in FATCA
• Customer Due Diligence in FATCA
• Customer Identification Program in FATCA

D

• Data in FATCA
• Deemed Compliant in FATCA
• Deemed-Compliant FFI in FATCA
• Depository Account in FATCA
• Depository institution in FATCA
• Direct Reporting NFFE in FATCA
• Dual-Resident Taxpayer in FATCA
• Dual-Use Recipient in FATCA

E

• Enhanced Due Diligence in FATCA
• Entity Account in FATCA
• Exempt Beneficial Owner in FATCA
• Exempt Recipient in FATCA
• Expanded Affiliated Group in FATCA

F

• FATCA Compliance Certificate in FATCA
• FATCA Registration System in FATCA
• Financial Crimes Enforcement Network in FATCA
• Financial Institution in FATCA
• Financial Transaction in FATCA
• Foreign Financial Institution in FATCA
• Foreign Tax Compliance Act in FATCA
• Foreign Tax Identifying Number in FATCA
• Foreign TIN in FATCA
• Form 1042 in FATCA
• Form 1042-S in FATCA
• Form 1099 in FATCA
• Form W-4 in FATCA
• Form W-8 in FATCA
• Form W-9 in FATCA
• Full-Service Dealer in FATCA

G

• GIIN in FATCA
• Global Intermediary Identification Number in FATCA
• Global Tax Compliance in FATCA
• Gross Proceeds in FATCA

I

• Indicia in FATCA
• Information exchange in FATCA
• Inter-Governmental Agreement in FATCA
• Intergovernmental Agreement in FATCA
• Internal Revenue Service in FATCA
• International Data Exchange Portal in FATCA
• International Tax Compliance in FATCA
• Investment entity in FATCA

K

• Know Your Customer in FATCA

L

• Large Taxpayer Identification Number in FATCA
• Legal Entity Identifier in FATCA
• Limited FFI in FATCA

M

• Memorandum of Understanding in FATCA
• Model 1 IGA in FATCA
• Model 2 IGA in FATCA
• Model Intergovernmental Agreement in FATCA

N

• National Taxpayer Advocate in FATCA
• Net Investment Income Tax in FATCA
• Non-Financial Foreign Entity in FATCA
• Non-participating financial institution in FATCA
• Non-reporting financial institution in FATCA
• Non-Reporting IGA FFI in FATCA
• Nonparticipating FFI in FATCA
• NZFI in FATCA

O

• Offshore Voluntary Disclosure Program in FATCA

P

• Participating FFI in FATCA
• Participating Jurisdiction in FATCA
• Partner jurisdiction in FATCA
• Passive Income in FATCA
• Passive NFFE in FATCA
• Payee in FATCA
• Pre-FATCA in FATCA
• Preexisting Account in FATCA
• Principal user in FATCA
• Provision and exchange of data in FATCA

Q

• Qualified Derivatives Dealer in FATCA
• Qualified Intermediary in FATCA

R

• Recalcitrant Account Holder in FATCA
• Reportable Payment in FATCA
• Reporting Financial Institution in FATCA
• Responsible Officer in FATCA

S

• Self-Certification in FATCA
• Source of Payment Rules in FATCA
• Specified Foreign Financial Asset in FATCA
• Specified U.S. Person in FATCA
• Sponsoring Entity in FATCA
• Substantial U.S. Owner in FATCA

T

• Tax Evasion in FATCA
• Tax Haven in FATCA
• Tax Identification Number in FATCA
• Taxpayer Identification Number in FATCA
• Third-Party Withholding in FATCA
• Transnational Organized Crime in FATCA
• Trustee-Documented Trust in FATCA

U

• U.S. Account Holder in FATCA
• U.S. Beneficial Owner in FATCA
• U.S. Indicia in FATCA
• U.S. Person in FATCA
• U.S. Reportable Account in FATCA
• U.S. Source Withholdable Payment in FATCA
• U.S. Taxpayer Identification Number in FATCA
• U.S. Taxpayer in FATCA
• Ultimate Parent Entity in FATCA
• Unidentified U.S. Person in FATCA
• United States Internal Revenue Service in FATCA
• Unrelated Business Taxable Income in FATCA

W

• W-8BEN in FATCA
• W-8BEN-E in FATCA
• W-8ECI in FATCA
• W-8EXP in FATCA
• W-8IMY in FATCA
• W-9 in FATCA
• Withholdable Payment in FATCA
• Withholdable payments in FATCA
• Withholding Agent in FATCA
• Withholding Certificate in FATCA
• Withholding Foreign Partnership in FATCA
• Withholding Foreign Trust in FATCA
• Withholding Rate Pooling in FATCA
• Withholding Statement in FATCA