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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:


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


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

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