Withholding Certificates and Self-Certifications under FATCA

descriptionPublicationkeyboard_double_arrow_right Article 01 Feb 2015Publisher:Science PublicationsJournal:American Journal of Economics and Business Administration, volume 7, pages 68-76 (issn: 1945-5488,

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Authors: Stefan Kaestli;

doi: 10.3844/ajebasp.2015.68.76

Withholding Certificates and Self-Certifications under FATCA

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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 holderâ€™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.

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