www.ey.com/gl/en/services/tax/international-tax/alert–us-irs-and-treasury-issue-final-fatca-regulations-on-compliance-and-verification-requirements-for-sponsored-entities—trustees-of-trustee-documented-trusts-and-compliance-fis
www.bakermckenzie.com/en/insight/publications/2019/04/regulations-address-fatca-verification
www.irs.gov/businesses/corporations/frequently-asked-questions-faqs-fatca-compliance-legal#FATCA%20Certifications%20Q20