{"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”.