The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 and came into effect on January 1, 2013.
Bean, Bruce W. and Wright, Abbey L.
"The U.S Foreign Account Tax Compliance Act: American Legal Imperialism?,"
ILSA Journal of International & Comparative Law: Vol. 21
, Article 6.
Available at: http://nsuworks.nova.edu/ilsajournal/vol21/iss2/6