TY  - JOUR
AU  - Kaestli, Stefan 
PY  - 2016
TI  - Withholding Certificates and Self-Certifications under FATCA-Part II
JF  - American Journal of Economics and Business Administration
VL  - 8
IS  - 1
DO  - 10.3844/ajebasp.2016.9.13
UR  - https://thescipub.com/abstract/ajebasp.2016.9.13
AB  - 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”.