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ISSN: 1945-5488 (Print)
ISSN: 1945-5496 (Online)
Review Article Open Access

Withholding Certificates and Self-Certifications under FATCA-Part II

Stefan Kaestli1
  • 1 Institute of Economics of the Polish Academy of Sciences, Poland

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”.

American Journal of Economics and Business Administration
Volume 8 No. 1, 2016, 9-13

DOI: https://doi.org/10.3844/ajebasp.2016.9.13

Submitted On: 10 October 2015 Published On: 18 January 2016

How to Cite: Kaestli, S. (2016). Withholding Certificates and Self-Certifications under FATCA-Part II. American Journal of Economics and Business Administration, 8(1), 9-13. https://doi.org/10.3844/ajebasp.2016.9.13

Open AccessCopyright: © 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.

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Keywords

  • FATCA
  • Chapter 4
  • Withholding Certificate
  • Self-Certification
  • Documentary Evidence
  • Self-Declaration