TY  - JOUR
AU  - Kaestli, Stefan 
PY  - 2015
TI  - Withholding Certificates and Self-Certifications under FATCA
JF  - American Journal of Economics and Business Administration
VL  - 7
IS  - 2
DO  - 10.3844/ajebasp.2015.68.76
UR  - https://thescipub.com/abstract/ajebasp.2015.68.76
AB  - 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.