Withholding Certificates and Self-Certifications under FATCA-Part II
- 1 Institute of Economics of the Polish Academy of Sciences, Poland
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”.
DOI: https://doi.org/10.3844/ajebasp.2016.9.13
Copyright: © 2016 Stefan Kaestli. This is an open access article distributed under the terms of the
Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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Keywords
- FATCA
- Chapter 4
- Withholding Certificate
- Self-Certification
- Documentary Evidence
- Self-Declaration