May 2018 JD Supra

Tax Reform came and went and FATCA is still standing.  While U.S. Corporations are now moving to a Territorial tax system, Individual U.S. Taxpayers living abroad ARE STILL REQUIRED to REPORT their worldwide income.

Prior to the passage of The Tax Cuts and Jobs Act (TCJA),  https://www.jdsupra.com/legalnews/fatca-is-still-standing-78763/