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GC(67)/RES/DEC(2023)Resolutions and Other Decisions of the General ConferenceSixtySeventh Regular Session 2529 September 2023!GC(67)/RES/DEC(2023)Resolutions and Other Decisions of the General Conference
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The US national statement AT refers to the annual tax filing requirement for certain foreign banks and financial accounts held by US persons, specifically under the Foreign Account Tax Compliance Act (FATCA).
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Information that must be reported includes the maximum value of each foreign financial account during the tax year, the type of account, the income generated from the accounts, and details about the institutions holding the accounts.
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