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  • 61B
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  • Active Non-Financial Entity (Active NFE)
  • Affiliated Entity
  • AML
  • Automatic Exchange of Information (AEOI)
  • CAA
  • CBDT
  • Central Bank
  • Controlled foreign corporation (CFC)
  • Custodial Institution
  • Controlling Persons
  • CRS
  • CRS Indicia
  • Depository Institution
  • Entity
  • Established Securities Market
  • FATF
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  • GIIN
  • IGA
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  • Non-Participating Foreign Financial Institution
  • Non-Passive Income
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  • Passive Income
  • Passive Non-Financial Entity (Passive NFE)
  • Reportable Account
  • Related Entity
  • RFI
  • Reportable Jurisdiction
  • Reportable Jurisdiction Person
  • Reportable Person (for entities)
  • Self-certification Form
  • Tax Regulations
  • Tax Residency
  • TIEA - Tax Information Exchange Agreement
  • TIN
  • TIN equivalent
  • Treasury Center
  • US Indicia
  • U.S. Internal Revenue Code
  • US Person
Glossary Terms
FATCA

FATCA

FATCA means the Foreign Account Tax Compliance Act which is U.S. tax regulation aimed at combatting tax evasion by U.S. taxpayers. FATCA was implemented in a number of countries, including Malta, with effect from the 1 July 2014.

IGAInvestment Entity

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