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From:
Form 8938 & FATCA: Foreign Asset Reporting | Global Tax Counsel
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What are Specified Foreign Financial Assets, How is it Defined
https://www.form8938irs.com/the-definition-of-specified-foreign-financial-asset-for-fatca/
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What is a Specified Foreign Financial Asset, Form 8938. Understanding what the Definition is of a Specified Foreign Financial Asset (Form 8938).
