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The Perils and Pitfalls of Passive Foreign Investment Company Ownership

Authors :
Wunder, Haroldene
Source :
The CPA Journal. January, 2019, Vol. 89 Issue 1, p48, 6 p.
Publication Year :
2019

Abstract

The term 'passive foreign investment company' (PFIC) suggests a sophisticated, highly specialized non-U.S. investment medium that the majority of U.S. persons probably would not select as an investment. In reality, [...]

Subjects

Subjects :
Foreign corporations -- Taxation
Investment companies -- Taxation
Income tax -- Laws, regulations and rules -- International aspects
Investments
Tax law
Stockholders
Foreign investments
Government regulation
Banking, finance and accounting industries
Business

Details

Language :
English
ISSN :
07328435
Volume :
89
Issue :
1
Database :
Gale General OneFile
Journal :
The CPA Journal
Publication Type :
Periodical
Accession number :
edsgcl.574177997

Tools

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