After all , as terry campbell , head of canada 's banking association , points out , the rules are essentially akin to " conscripting financial institutions around the world to be arms of us tax authorities " .

归根结底，正如加拿大银行业协会主席特里坎贝尔（terrycampbell）指出的那样，新规实质上就像“将世界各地的金融机构征召为美国税收当局的分支机构”。