Withholding Certificates and Self-Certifications under FATCA-Part II

Stefan Kaestli
{"title":"Withholding Certificates and Self-Certifications under FATCA-Part II","authors":"Stefan Kaestli","doi":"10.3844/ajebasp.2016.9.13","DOIUrl":null,"url":null,"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”.","PeriodicalId":169514,"journal":{"name":"American Journal of Economics and Business Administration","volume":"30 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"American Journal of Economics and Business Administration","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3844/ajebasp.2016.9.13","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

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”.
fatca -第二部分规定的预扣税证书和自我认证
这篇评论文章分析并解释了根据《外国账户税收合规法案》(FATCA),预扣税证书(或任何可接受的替代品)有效的正式要求。这是对已经发表的文章“FATCA下的预扣证书和自我认证”的补充。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信