FATCA下的扣缴证明和自我证明

American Journal of Economics and Business Administration Pub Date : 2015-06-25 DOI:10.3844/AJEBASP.2015.68.76

Stefan Kaestli

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引用次数: 0

摘要

本文对《外国账户税收合规法》(FATCA)下的术语扣缴证明和自我证明进行了分析。它显示了为了建立账户持有人的FATCA状态存在哪些类型的表格(第四章状态)。它特别证明在哪些条件下，参与的外国金融机构可以使用自己的表格代替美国国税局的官方表格。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Withholding Certificates and Self-Certifications under FATCA

This review article analyzes the term withholding certificate and self-certification under the Foreign Account Tax Compliance Act (FATCA). It shows which types of forms exist in order to establish an account holderâs FATCA status (chapter 4 status). It proofs in particular under which conditions a Participating Foreign Financial Institution may use its own form in lieu of an official IRS form.

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American Journal of Economics and Business Administration

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