2 articles for “Withholding Certificate”

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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 PDF Cite

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 PDF Cite