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Withholding Certificates and Self-Certifications under FATCA

Author

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  • Stefan Kaestli

Abstract

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 holder’s 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.

Suggested Citation

  • Stefan Kaestli, 2015. "Withholding Certificates and Self-Certifications under FATCA," American Journal of Economics and Business Administration, Science Publications, vol. 7(2), pages 68-76, June.
    • Handle: RePEc:abk:jajeba:ajebasp.2015.68.76
    DOI: 10.3844/ajebasp.2015.68.76
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    Cited by:

    1. Stefan Kaestli, 2016. "Withholding Certificates and Self-Certifications under FATCA-Part II," American Journal of Economics and Business Administration, Science Publications, vol. 8(1), pages 9-13, January.

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