In general, having a bank account in multiple currencies would not change a business' tax liability, tax status, or taxable income. In most cases, businesses are taxed based on where they are located, not where they bank or store their funds.

In addition, for users based in the United States, your Bancoli USD account is not considered a foreign bank account. It does not require FBAR reporting because Bancoli USD accounts are US Bank accounts for IRS purposes.

Disclaimer: This information should not be considered tax advice.