Wealth & Risk Management Blog

William Byrnes (Texas A&M) tax & compliance articles

20 jurisdictions recognized by the US but not by FATCA

Posted by William Byrnes on July 2, 2014


FATCA & CRS Training. Advice. Consultancy.

Here is a list of “Dependencies and Areas of Special Sovereignty” recognized by the US http://www.state.gov/s/inr/rls/10543.htm#note5

that have not been recognized in the context of FATCA i.e. do not appear on the IRS list of Jurisdictions for the purposes of FATCA:

http://www.irs.gov/pub/irs-pdf/p5118a.pdf

Akrotiri UK dependency
Ashmore and Cartier Islands Australian dependency
Baker Island US dependency
Clipperton Island French dependency
Coral Sea Islands Australian dependency
Dhekelia UK dependency
Howland Island US dependency
Jan Mayen Norway  dependency
Jarvis Island US dependency
Johnston Atoll US dependency
Kingman Reef US dependency
Midway Islands US dependency
Navassa Island US dependency
Palmyra Atoll US dependency
Paracel Islands
Spratly Islands
Svalbard Norway dependency
Wake Island US dependency

This amounts to 19 jurisdictions, 10 of which are non-US.

Moreover, the Sovereign State of Kosovo also does not appear on this list

http://www.irs.gov/pub/irs-pdf/p5118a.pdf

However, that is probably because Kosovo does not yet have a ISO 3166-1 Code.

View original post

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

 
%d bloggers like this: