id	keyword
iiclr-18282	supra note
iiclr-18282	tax
iiclr-18282	united
iiclr-18282	states
iiclr-18282	fatca
iiclr-18282	international
iiclr-18282	united states
iiclr-18282	countries
iiclr-18282	agreement
iiclr-18282	information
iiclr-18282	u.s.c
iiclr-18282	account
iiclr-18282	compliance
iiclr-18282	withholding
iiclr-18282	institutions
iiclr-18282	system
iiclr-18282	laws
iiclr-18282	banking
iiclr-18282	act
iiclr-18282	government
iiclr-18282	convention
iiclr-18282	int’l
iiclr-18282	swiss
iiclr-18282	treaties
iiclr-18282	individuals