American Journal of Economics and Business Administration

Withholding Certificates and Self-Certifications under FATCA-Part II

Stefan Kaestli

DOI : 10.3844/ajebasp.2016.9.13

American Journal of Economics and Business Administration

Volume 8, Issue 1

Pages 9-13

Abstract

This 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”.

Copyright

© 2016 Stefan Kaestli. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.