These tax directives began when the United States introduced the Foreign Account Tax Compliance Act ( FATCA ) in 2010 .
These tax directives were greatly expanded by the work of The Organisation for Economic Co-operation and Development ( OECD ) .
These tax directives began when the United States introduced the Foreign Account Tax Compliance Act ( FATCA ) in 2010 , and were greatly expanded by the work of The Organisation for Economic Co-operation and Development ( OECD ) .