What companies have to comply with FATCA regulations?

Companies which have been established in the USA have to comply with FATCA regulations. In addition, companies for which the main source of profit is investment business and its substantial owner who holds more than 25% of voting rights is an American citizen, a permanent residence holder or person who has resided in the USA for more than 183 days, FATCA regulations do apply even if such companies have not been established in the USA.