Withholding Certificates and Self-Certifications under FATCA

Stefan Kaestli

American Journal of Economics and Business Administration, 2015, vol. 7, issue 2, 68-76

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.

Keywords: FATCA; Chapter 4; Withholding Certificate; Self-Certification; Written Statement; Documentary Evidence; Self Declaration (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:abk:jajeba:ajebasp.2015.68.76

DOI: 10.3844/ajebasp.2015.68.76

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