As we&#x27;re talking about cross-border bank accounts, the Patriot Act, when applied to foreign persons (individuals or corporations) attempting to open US bank accounts.<p>Also, FATCA.  Though FATCA technically only applies to the financial institutions and not their customers, its information gathering requirements have the same effect as requiring bank customers to disclose certain information.<p>There are state level laws that may govern US persons attempting to open US bank accounts, both those vary by state.