@article {10.3844/ajebasp.2015.68.76,
article_type = {journal},
title = {Withholding Certificates and Self-Certifications under FATCA},
author = {Kaestli, Stefan},
volume = {7},
year = {2015},
month = {Jun},
pages = {68-76},
doi = {10.3844/ajebasp.2015.68.76},
url = {https://thescipub.com/abstract/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.},
journal = {American Journal of Economics and Business Administration},
publisher = {Science Publications}
}