Template-Type: ReDIF-Article 1.0
Author-Name: Stefan Kaestli
Title:  Withholding Certificates and Self-Certifications under FATCA
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.
Keywords: FATCA, Chapter 4, Withholding Certificate, Self-Certification, Written Statement, Documentary Evidence, Self Declaration
Journal: American Journal of Economics and Business Administration
Pages: 68-76
Volume: 7
Issue: 2
Year: 2015
Month: June
DOI: 10.3844/ajebasp.2015.68.76
File-URL: https://thescipub.com/pdf/ajebasp.2015.68.76.pdf
File-Format: Application/pdf
File-URL: https://thescipub.com/abstract/ajebasp.2015.68.76
File-Format: text/html
Handle: RePEc:abk:jajeba:ajebasp.2015.68.76