“UPDATE: FATCA: Citizenship-Based Taxation, Foreign Asset Reporting Requirements and American Citizens Abroad” is a comprehensive article in the New York University Law Journal on the evolution and current situation of FATCA/CBT/citizenship by international lawyer and retired US Foreign Service Officer Andrew Grossman. It’s well organised, both very detailed and easily readable for the layperson, with plenty of links throughout for those seeking further information on the various aspects. It’s an update of his article which was posted here around five years ago.
