Withholding Certificates and Self-Certifications under FATCA
Stefan Kaestli1 Show affiliations
- Institute of Economics of the Polish Academy of Sciences, Poland
American Journal of Economics and Business Administration, Volume 7, Issue 2, pp. 68–76 · doi.org/10.3844/ajebasp.2015.68.76
Abstract
This review article analyzes the term withholding certificate and self-certification under the Foreign Account Tax Compliance Act (FATCA). It shows which types of forms exist in order to establish an account holder’s FATCA status (chapter 4 status). It proofs in particular under which conditions a Participating Foreign Financial Institution may use its own form in lieu of an official IRS form.
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Open access. This article is licensed under a Creative Commons Attribution 3.0 Licence (CC BY 3.0), as printed on the article, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original authors and the source. No permission is needed.
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Kaestli, S. (2015). Withholding Certificates and Self-Certifications under FATCA. American Journal of Economics and Business Administration, 7(2), 68–76. https://doi.org/10.3844/ajebasp.2015.68.76
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