No, not a misspelling of some lyrics from Dave Guard’s 1958 hit “Scotch and Soda”, but rather the latest FATCA trademark for compliant FFIs (Foreign Financial Institutions), the Global Intermediary Identification Number. IRS announces the list schema 4/8/13, so we can all see who is a Global Intermediary Icon.
Check it all out at http://www.irs.gov/Businesses/International-Businesses/IRS-FFI-List-Schema-and-Test-Files.
Taishoff Law 