Review ArticleOpen accessPhrase in the titleWithholding Certificates and Self-Certifications under FATCA-Part IIStefan KaestliThis review article analyzes and explains the formal requirements for a withholding certificate (or any acceptable substitute) to be valid under the Foreign Account Tax Compliance Act (FATCA). It is an addition to the already published article “Withholding Certificates and Self-Certifications under FATCA”. …American Journal of Economics and Business Administration, Vol. 8, Issue 1 · 18 Jan 2016 · 7,367 accessesView PDFCite
Review ArticleOpen accessPhrase in the titleWithholding Certificates and Self-Certifications under FATCAStefan KaestliThis 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 … …American Journal of Economics and Business Administration, Vol. 7, Issue 2 · 25 Jun 2015 · 6,705 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Note on the Renovation of Social Enterprise in Korea: Current Status and Future ProspectsSeok Yoon, Yoon-Doo KimSocial enterprise activities in Korea began after 1998. Korea was facing the IMF Financial Crisis which yielded growing unemployment and slow economic growth. The government, therefore, carried out the Social Job Creation Project for the unemployed on a trial basis as ways to provide jobs to the vulnerable. Since 2004, it has become a government-wide project. Moreover in 2007, the … …American Journal of Applied Sciences, Vol. 13, Issue 6 · 30 May 2016 · 7,528 accessesView PDFCite