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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

AkrotiriUK dependency
Ashmore and Cartier IslandsAustralian dependency
Baker IslandUS dependency
Clipperton IslandFrench dependency
Coral Sea IslandsAustralian dependency
DhekeliaUK dependency
Howland IslandUS dependency
Jan MayenNorway  dependency
Jarvis IslandUS dependency
Johnston AtollUS dependency
Kingman ReefUS dependency
Midway IslandsUS dependency
Navassa IslandUS dependency
Palmyra AtollUS dependency
Paracel Islands
Spratly Islands
SvalbardNorway dependency
Wake IslandUS 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.

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