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Passive foreign investment company taxation
Content: U.S. shareholders of foreign investment companies or any foreign company that is primarily engaged in the business of investing are subject to some complex tax rules. This is an introduction.
Passive Foreign Investment Company - (PFIC)
Content: Investopedia.com - The Investing Education Site. Includes the most comprehensive investing dictionary on the web as well as articles and tutorials on nearly any aspect of the market.
Outgoing Investment - What is a passive foreign investment company (PFIC)?
Content: The term means any foreign corporation if 75% or more of the gross income of such corporation for the taxable year is passive income, and the average percentage of assets held by such corporation during the taxable year which produced passive income or...
3059. DEFINITION OF PASSIVE FOREIGN INVESTMENT COMPANY UNDER SECTION 1297
Content: 3059. DEFINITION OF PASSIVE FOREIGN INVESTMENT COMPANY UNDER SECTION 1297
UKRAINE: Legal Framework for Foreign Investment
Content: The Consulate General of Ukraine New York City, USA 240 East 49th Street New York, NY 10017 Tel: 212-371-5690, Fax: 212-371-5547
Review of Reporting Rules For Offshore Entities
Content: Reporting rules for offshore trusts, foreign corporations, foreign banks or companies
Richard S. LeVine, Esq. - Attorney
Content: A foreign corporation with one or more U.S. shareholders is a PFIC if 75% or more of its income is passive income or if at least 50% of its assets would be invested in instruments which produce interest, dividends and/or...
US-Steuerglossar
Content: Steuerneutrale Verschmelzung von zwei Kapitalgesellschaften durch Aufnahme (statutory merger) oder Verschmelzung zur Neugründung (consolidation). Die aufnehmende Gesellschaft übernimmt steuerneutral das Gesamtvermögen der übertragenden Gesellschaft...
Offshore Lexicon Index
Content: This is a specialized encyclopedia of terms used in the offshore community, relative to asset protection and international financial matters. And to the right, you'll find additional online lexicons and dictionaries
Publication 514 (Rev. 2002 ) [application/pdf]
Content: Userid: ________ Leading adjust: 0% ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: P514.cvt ( 7-Mar-2003) (Init. & date) Page 1 of 34 of...
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