20 jurisdictions recognized by the US but not by FATCA
Posted by William Byrnes on July 2, 2014
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.
William Byrnes' Tax, Wealth, and Risk Intelligence 
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