of any U.S. accounts and/or U.S.-based assets. The IRS can also exert substantial compliance pressure on nonresident citizens as a result of the FATCA legislation passed in 2010, which compels foreign banks to disclose U.S. account holders or face crippling fines on U.S.-related financial transactions. Unlike Eritrea, the U.S. has faced little international backlash related to its global enforcement tactics. For example, unlike their response to Eritrea's collection efforts, Canada and all EU member states have ratified intergovernmental agreements (IGAs) facilitating FATCA compliance and supporting the U.S. global tax regime in place for U.S. citizens (including dual nationals). The implementation of these IGAs has led to a substantial increase in U.S. citizenship renunciations since 2012, with wait times for renunciation appointments at the U.S. consulate in Toronto exceeding one year in early 2016. A few countries tax based on citizenship only in limited situations: continues taxing its citizens who move from Finland to another country as residents of Finland, for the first three years after moving there, unless they demonstrate that they no longer have any ties to Finland. After this period, they are no longer considered residents of Finland for tax purposes. taxes its citizens who move to Monaco as residents of France, according to a treaty signed between the two countries in 1963. However, those who already lived in Monaco since 1957, as well as those who were born in Monaco and have always lived there, are not subject to taxation as residents of France. continues taxing its citizens who move from Italy to a tax haven as residents of Italy, unless they demonstrate that they no longer have any ties to Italy. continues taxing its citizens who move from Mexico to a tax haven as residents of Mexico, for the first three years after moving there. After this period, they are no longer considered residents of Mexico for tax purposes. taxes its citizens who move to a tax haven as residents of Portugal, for the first five years after moving there. After this period, they are no longer considered residents of Portugal for tax purposes. continues taxing its citizens who move from Spain to a tax haven as residents of Spain, for the first five years after moving there. After this period, they are no longer considered residents of Spain for tax purposes. continues taxing its citizens (as well as foreigners who lived there for at least