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FATCA “applies” to foreign corporations because bilateral treaties were signed, and a lot of the agreements were reciprocal.


No it doesn't. FATCA applies to foreign corporations because otherwise the US financial system will freeze them out, moreover FATCA requires recursive application of this rule, that is part of FATCA compliance involves determining if your counterparties are FATCA compliant and freezing them out. It has nothing to do with bilateral treaties.




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