"Foreign Account Tax Compliance Act" . "failure to report foreign bank and financial accounts" . "Foreign_Account_Tax_Compliance_Act#FATCA_intergovernmental_agreements" . "Foreign_Account_Tax_Compliance_Act#Canadians.2C_particularly_those_considered_to_be_American_persons_for_taxation_purposes" . "Foreign_Account_Tax_Compliance_Act#Criticism" . . "FACTA" . . . "Form 8938" . . "considerable criticism" . . . . . "Foreign Account Tax Compliance Act#Criticism" . "intergovernmental agreements" . "''Crawford v. U.S. Department of Treasury''" . "worldwide jurisdiction over all financial institutions with U.S.-based account holders" . "Foreign Account Tax Compliance Act" . "FATCA" . "Agreement between the Government of Australia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (Canberra, 28 April 2014)" . . "Foreign Account Tax Compliance Act#Intergovernmental agreements" .