http://www.flottco.com/doingbusinessacrossborders//wp-content/uploads/2013/03/Expat-Tax-Seminar-Presentation-2013-03-15-v3.pdf March 18, 2013IRS News & Regulations US citizenship US Taxation US Taxes for Non-Residents Cayman Islands announces it will enter into FATCA IGA with the USAsia and South America Notably Absent in US FATCA Agreements