As mentioned in the June 8th article, the USA recognizes 196 independent states in the world (the IRS recognizes the State of Palestine according to the FATCA GIIN list, otherwise the State Department only recognizes 195), 67 dependencies of states, and has contacts with Taiwan. But 14 of the dependencies are administered by the United States. So with Taiwan and Palestine counted, but exempting the US dependent Islands, 54 jurisdictions have financial institutions that are subject to FATCA registration.
Thus, the total is 250.
I list below all the countries and jurisdictions recognized by the US State Department (but for Palestine which is not on the US State Department list).
STATES
| Short-form name | Long-form name |
| Afghanistan *+ | Islamic Republic of Afghanistan |
| Albania *+ | Republic of Albania |
| Algeria *+ | People's Democratic Republic of Algeria |
| Andorra *+ | Principality of Andorra |
| Angola *+ | Republic of Angola |
| Antigua and Barbuda *+ | Antiqua and Barbuda |
| Argentina *+ | Argentine Republic |
| Armenia *+ | Republic of Armenia |
| Australia *+ | Commonwealth of Australia |
| Austria *+ | Republic of Austria |
| Azerbaijan *+ | Republic of Azerbaijan |
| Bahamas, The *+ | Commonwealth of The Bahamas |
| Bahrain *+ | Kingdom of Bahrain |
| Bangladesh *+ | People's Republic of Bangladesh |
| Barbados *+ | Barbados |
| Belarus *+ | Republic of Belarus |
| Belgium *+ | Kingdom of Belgium |
| Belize *+ | Belize |
| Benin *+ | Republic of Benin |
| Bhutan + | Kingdom of Bhutan |
| Bolivia *+ | Plurinational State of Bolivia |
| Bosnia and Herzegovina *+ | Bosnia and Herzegovina |
| Botswana *+ | Republic of Botswana |
| Brazil *+ | Federative Republic of Brazil |
| Brunei *+ | Brunei Darussalam |
| Bulgaria *+ | Republic of Bulgaria |
| Burkina Faso *+ | Burkina Faso |
| Burma *+ | Union of Burma |
| Burundi *+ | Republic of Burundi |
| ! Cabo Verde *+ | ! Republic of Cabo Verde |
| Cambodia *+ | Kingdom of Cambodia |
| Cameroon *+ | Republic of Cameroon |
| Canada *+ | Canada |
| Central African Republic *+ | Central African Republic |
| Chad *+ | Republic of Chad |
| Chile *+ | Republic of Chile |
| China *+ (see note 3) | People's Republic of China |
| Colombia *+ | Republic of Colombia |
| Comoros *+ | Union of the Comoros |
| Congo (Brazzaville) *+ (see note 4) | Republic of the Congo |
| Congo (Kinshasa) *+ (see note 4) | Democratic Republic of the Congo |
| Costa Rica *+ | Republic of Costa Rica |
| Côte d'Ivoire *+ | Republic of Côte d'Ivoire |
| Croatia *+ | Republic of Croatia |
| Cuba + | Republic of Cuba |
| Cyprus *+ | Republic of Cyprus |
| Czech Republic *+ | Czech Republic |
| Denmark *+ | Kingdom of Denmark |
| Djibouti *+ | Republic of Djibouti |
| Dominica *+ | Commonwealth of Dominica |
| Dominican Republic *+ | Dominican Republic |
| Ecuador *+ | Republic of Ecuador |
| Egypt *+ | Arab Republic of Egypt |
| El Salvador *+ | Republic of El Salvador |
| Equatorial Guinea *+ | Republic of Equatorial Guinea |
| Eritrea *+ | State of Eritrea |
| Estonia *+ | Republic of Estonia |
| Ethiopia *+ | Federal Democratic Republic of Ethiopia |
| Fiji *+ | Republic of Fiji |
| Finland *+ | Republic of Finland |
| France *+ | French Republic |
| Gabon *+ | Gabonese Republic |
| Gambia, The *+ | Republic of The Gambia |
| Georgia *+ | Georgia |
| Germany *+ | Federal Republic of Germany |
| Ghana *+ | Republic of Ghana |
| Greece *+ | Hellenic Republic |
| Grenada *+ | Grenada |
| Guatemala *+ | Republic of Guatemala |
| Guinea *+ | Republic of Guinea |
| Guinea-Bissau *+ | Republic of Guinea-Bissau |
| Guyana *+ | Co-operative Republic of Guyana |
| Haiti *+ | Republic of Haiti |
| Holy See * | Holy See |
| Honduras *+ | Republic of Honduras |
| Hungary *+ | Hungary |
| Iceland *+ | Republic of Iceland |
| India *+ | Republic of India |
| Indonesia *+ | Republic of Indonesia |
| Iran + | Islamic Republic of Iran |
| Iraq *+ | Republic of Iraq |
| Ireland *+ | Ireland |
| Israel *+ | State of Israel |
| Italy *+ | Italian Republic |
| Jamaica *+ | Jamaica |
| Japan *+ | Japan |
| Jordan *+ | Hashemite Kingdom of Jordan |
| Kazakhstan *+ | Republic of Kazakhstan |
| Kenya *+ | Republic of Kenya |
| Kiribati *+ | Republic of Kiribati |
| Korea, North + | Democratic People's Republic of Korea |
| Korea, South *+ | Republic of Korea |
| Kosovo * | Republic of Kosovo |
| Kuwait *+ | State of Kuwait |
| Kyrgyzstan *+ | Kyrgyz Republic |
| Laos *+ | Lao People's Democratic Republic |
| Latvia *+ | Republic of Latvia |
| Lebanon *+ | Lebanese Republic |
| Lesotho *+ | Kingdom of Lesotho |
| Liberia *+ | Republic of Liberia |
| Libya *+ | Libya |
| Liechtenstein *+ | Principality of Liechtenstein |
| Lithuania *+ | Republic of Lithuania |
| Luxembourg *+ | Grand Duchy of Luxembourg |
| Macedonia *+ | Republic of Macedonia |
| Madagascar *+ | Republic of Madagascar |
| Malawi *+ | Republic of Malawi |
| Malaysia *+ | Malaysia |
| Maldives *+ | Republic of Maldives |
| Mali *+ | Republic of Mali |
| Malta *+ | Republic of Malta |
| Marshall Islands *+ | Republic of the Marshall Islands |
| Mauritania *+ | Islamic Republic of Mauritania |
| Mauritius *+ | Republic of Mauritius |
| Mexico *+ | United Mexican States |
| Micronesia, Federated States of *+ | Federated States of Micronesia |
| Moldova *+ | Republic of Moldova |
| Monaco *+ | Principality of Monaco |
| Mongolia *+ | Mongolia |
| Montenegro *+ | Montenegro |
| Morocco *+ | Kingdom of Morocco |
| Mozambique *+ | Republic of Mozambique |
| Namibia *+ | Republic of Namibia |
| Nauru *+ | Republic of Nauru |
| Nepal *+ | Federal Democratic Republic of Nepal |
| Netherlands *+ | Kingdom of the Netherlands |
| New Zealand *+ | New Zealand |
| Nicaragua *+ | Republic of Nicaragua |
| Niger *+ | Republic of Niger |
| Nigeria *+ | Federal Republic of Nigeria |
| Norway *+ | Kingdom of Norway |
| Oman *+ | Sultanate of Oman |
| Pakistan *+ | Islamic Republic of Pakistan |
| Palau *+ | Republic of Palau |
| Panama *+ | Republic of Panama |
| Papua New Guinea *+ | Independent State of Papua New Guinea |
| Paraguay *+ | Republic of Paraguay |
| Peru *+ | Republic of Peru |
| Philippines *+ | Republic of the Philippines |
| Poland *+ | Republic of Poland |
| Portugal *+ | Portuguese Republic |
| Qatar *+ | State of Qatar |
| Romania *+ | Romania |
| Russia *+ | Russian Federation |
| Rwanda *+ | Republic of Rwanda |
| Saint Kitts and Nevis *+ | Federation of Saint Kitts and Nevis |
| Saint Lucia *+ | Saint Lucia |
| Saint Vincent and the Grenadines *+ | Saint Vincent and the Grenadines |
| Samoa *+ | Independent State of Samoa |
| San Marino *+ | Republic of San Marino |
| Sao Tome and Principe *+ | Democratic Republic of Sao Tome and Principe |
| Saudi Arabia *+ | Kingdom of Saudi Arabia |
| Senegal *+ | Republic of Senegal |
| Serbia *+ | Republic of Serbia |
| Seychelles *+ | Republic of Seychelles |
| Sierra Leone *+ | Republic of Sierra Leone |
| Singapore *+ | Republic of Singapore |
| Slovakia *+ | Slovak Republic |
| Slovenia *+ | Republic of Slovenia |
| Solomon Islands *+ | Solomon Islands |
| Somalia *+ | ! Federal Republic of Somalia |
| South Africa *+ | Republic of South Africa |
| South Sudan *+ | Republic of South Sudan |
| Spain *+ | Kingdom of Spain |
| Sri Lanka *+ | Democratic Socialist Republic of Sri Lanka |
| Sudan *+ | Republic of the Sudan |
| Suriname *+ | Republic of Suriname |
| Swaziland *+ | Kingdom of Swaziland |
| Sweden *+ | Kingdom of Sweden |
| Switzerland *+ | Swiss Confederation |
| Syria *+ | Syrian Arab Republic |
| Tajikistan *+ | Republic of Tajikistan |
| Tanzania *+ | United Republic of Tanzania |
| Thailand *+ | Kingdom of Thailand |
| Timor-Leste *+ | Democratic Republic of Timor-Leste |
| Togo *+ | Togolese Republic |
| Tonga *+ | Kingdom of Tonga |
| Trinidad and Tobago *+ | Republic of Trinidad and Tobago |
| Tunisia *+ | Tunisian Republic |
| Turkey *+ | Republic of Turkey |
| Turkmenistan *+ | Turkmenistan |
| Tuvalu *+ | Tuvalu |
| Uganda *+ | Republic of Uganda |
| Ukraine *+ | Ukraine |
| United Arab Emirates *+ | United Arab Emirates |
| United Kingdom *+ | United Kingdom of Great Britain and Northern Ireland |
| United States + | United States of America |
| Uruguay *+ | Oriental Republic of Uruguay |
| Uzbekistan *+ | Republic of Uzbekistan |
| Vanuatu *+ | Republic of Vanuatu |
| Venezuela *+ | Bolivarian Republic of Venezuela |
| Vietnam *+ | Socialist Republic of Vietnam |
| Yemen *+ | Republic of Yemen |
| Zambia *+ | Republic of Zambia |
| Zimbabwe *+ | Republic of Zimbabwe |
OTHER
| Short-form name | Long-form name |
| Taiwan (see note 6) | (no long-form name) |
| Short-form name | Long-form name | Sovereignty | Administrative Center |
| Akrotiri (see note 15) | Akrotiri | United Kingdom | Episkopi (see note 16) |
| American Samoa | Territory of American Samoa | United States | Pago Pago |
| Anguilla | Anguilla | United Kingdom | The Valley |
| Antarctica | (no long-form name) | None (see note 2) | None |
| Aruba | (no long-form name) | Netherlands | Oranjestad |
| Ashmore and Cartier Islands | Territory of Ashmore and Cartier Islands | Australia | Administered from Canberra |
| Baker Island | (no long-form name) | United States | Administered from Washington, D.C. |
| Bermuda | Bermuda | United Kingdom | Hamilton |
| Bouvet Island | (no long-form name) | Norway | Admin. from Oslo |
| British Indian Ocean Territory (see note 3) | British Indian Ocean Territory | United Kingdom | None |
| Cayman Islands | Cayman Islands | United Kingdom | George Town |
| Christmas Island | Territory of Christmas Island | Australia | The Settlement (Flying Fish Cove) |
| Clipperton Island | (no long-form name) | France | Administered from Paris |
| Cocos (Keeling) Islands | Territory of Cocos (Keeling) Islands | Australia | West Island |
| Cook Islands | (no long-form name) | New Zealand | Avarua |
| Coral Sea Islands | Coral Sea Islands Territory | Australia | Administered from Canberra |
| Curaçao (see note 11) | (no long-form name) | Netherlands | Willemstad |
| Dhekelia (see note 15) | Dhekelia | United Kingdom | Episkopi (see note 16) |
| Falkland Islands (Islas Malvinas) | Falkland Islands (Islas Malvinas) | United Kingdom (see note 4) | Stanley |
| Faroe Islands | (no long-form name) | Denmark | Tórshavn |
| French Guiana (see note 5) | |||
| French Polynesia | (no long-form name) | France | Papeete |
| French Southern and Antarctic Lands (see note 6) | (no long-form name) | France | Administered from Paris |
| Gibraltar | Gibraltar | United Kingdom | Gibraltar |
| Greenland | (no long-form name) | Denmark | Nuuk (Godthåb) |
| Guadeloupe (see note 5) | |||
| Guam | Territory of Guam | United States | Hagatna |
| Guernsey (see note 7) | Bailiwick of Guernsey | British Crown Dependency | Saint Peter Port |
| Heard Island and McDonald Islands | Territory of Heard Island and McDonald Islands | Australia | Administered from Canberra |
| Hong Kong | Hong Kong Special Administrative Region | China (see note 8) | None |
| Howland Island | (no long-form name) | United States | Administered from Washington, D.C. |
| Isle of Man | (no long-form name) | British Crown Dependency | Douglas |
| Jan Mayen | (no long-form name) | Norway | Administered from Oslo (see note 9) |
| Jarvis Island | (no long-form name) | United States | Administered from Washington, D.C. |
| Jersey | Bailiwick of Jersey | British Crown Dependency | Saint Helier |
| Johnston Atoll | (no long-form name) | United States | Administered from Washington, D.C. |
| Kingman Reef | (no long-form name) | United States | Administered from Washington, D.C. |
| Macau | Macau Special Administrative Region | China (see note 10) | Macau |
| Martinique (see note 5) | |||
| ! Mayotte (see note 5) | |||
| Midway Islands | (no long-form name) | United States | Administered from Washington, D.C. |
| Montserrat | Montserrat | United Kingdom | Plymouth |
| Navassa Island | (no long-form name) | United States | Administered from Washington, D.C. |
| New Caledonia | (no long-form name) | France | Nouméa |
| Niue | (no long-form name) | New Zealand | Alofi |
| Norfolk Island | Territory of Norfolk Island | Australia | Kingston |
| Northern Mariana Islands | Commonwealth of the Northern Mariana Islands | United States | Saipan |
| Palmyra Atoll | (no long-form name) | United States | Administered from Washington, D.C. |
| Paracel Islands | (no long-form name) | undetermined(see note 12) | None |
| Pitcairn Islands | Pitcairn, Henderson, Ducie, and Oeno Islands | United Kingdom | Adamstown |
| Puerto Rico | Commonwealth of Puerto Rico | United States | San Juan |
| Reunion (see note 5) | |||
| Saint Barthelemy | Saint Barthelemy | France | Gustavia |
| Saint Helena (see note 13) | Saint Helena, Ascension, and Tristan da Cunha | United Kingdom | Jamestown |
| Saint Martin (see note 17) | Saint Martin | France | Marigot |
| Saint Pierre and Miquelon | Territorial Collectivity of Saint Pierre and Miquelon | France | Saint-Pierre |
| Sint Maarten (see note 11) | (no long-form name) | Netherlands | Philipsburg |
| South Georgia and the South Sandwich Islands | South Georgia and the South Sandwich Islands | United Kingdom (see note 4) | None |
| Spratly Islands | (no long-form name) | undetermined(see note 14) | None |
| Svalbard | (no long-form name) | Norway | Longyearbyen |
| Tokelau | (no long-form name) | New Zealand | None |
| Turks and Caicos Islands | Turks and Caicos Islands | United Kingdom | Grand Turk |
| Virgin Islands, British | Virgin Islands, British | United Kingdom | Road Town |
| Virgin Islands, U.S. | United States Virgin Islands | United States | Charlotte Amalie |
| Wake Island | (no long-form name) | United States | Administered from Washington, D.C. |
| Wallis and Futuna | (no long-form name) | France | Matâ'utu |
| Western Sahara | (no long-form name) | To be determined | None |
Practical Compliance Aspects of FATCA and GATCA
The LexisNexis® Guide to FATCA Compliance (2nd Edition) comprises 34 Chapters by 50 industry experts grouped in three parts: compliance program (Chapters 1–4), analysis of FATCA regulations (Chapters 5–16) and analysis of Intergovernmental Agreements (IGAs) and local law compliance challenges (Chapters 17–34), including intergovernmental agreements as well as the OECD’s TRACE initiative for global automatic information exchange protocols and systems. A free download of the first of the 34 chapters is available at http://www.lexisnexis.com/store/images/samples/9780769853734.pdf
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