{"title":"fatca -第二部分规定的预扣税证书和自我认证","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":"{\"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}","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}
Withholding Certificates and Self-Certifications under FATCA-Part II
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”.
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