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

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Keywords

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