Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Passive_foreign_investment_company> ?p ?o }
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- Passive_foreign_investment_company abstract "For purposes of income tax in the United States, U.S. persons owning shares of a passive foreign investment company (PFIC) may choose between (i) current taxation on the income of the PFIC or (ii) deferral of such income subject to a deemed tax and interest regime. The provision was enacted as part of the Tax Reform Act of 1986 as a way of placing owners of offshore investment funds on a similar footing to owners of U.S. investment funds (regulated investment companies). The original provisions applied for all foreign corporations meeting either an income or an asset test. However, 1997 amendments limited the application in the case of U.S. Shareholders of controlled foreign corporations.".
- Passive_foreign_investment_company wikiPageExternalLink PFICs_Gone_Wild.1.pdf.
- Passive_foreign_investment_company wikiPageExternalLink PFIC-Pitfalls.pdf.
- Passive_foreign_investment_company wikiPageExternalLink why-americans-should-never-ever-own-shares-in-a-non-us-incorporated-mutual-fund.
- Passive_foreign_investment_company wikiPageExternalLink formsInstructions.html?value=8621&criteria=formNumber&submitSearch=Find.
- Passive_foreign_investment_company wikiPageExternalLink i8621.pdf.
- Passive_foreign_investment_company wikiPageExternalLink usc_sup_01_26_10_A_20_1_30_M.html.
- Passive_foreign_investment_company wikiPageExternalLink 20071778-ReportRePassiveForeignInvestmentCompanyRules.pdf.
- Passive_foreign_investment_company wikiPageExternalLink pfics.
- Passive_foreign_investment_company wikiPageID "6772197".
- Passive_foreign_investment_company wikiPageLength "10120".
- Passive_foreign_investment_company wikiPageOutDegree "9".
- Passive_foreign_investment_company wikiPageRevisionID "676392317".
- Passive_foreign_investment_company wikiPageWikiLink Category:International_taxation.
- Passive_foreign_investment_company wikiPageWikiLink Category:Taxation_in_the_United_States.
- Passive_foreign_investment_company wikiPageWikiLink Controlled_foreign_corporation.
- Passive_foreign_investment_company wikiPageWikiLink Foreign_personal_holding_company.
- Passive_foreign_investment_company wikiPageWikiLink Foreign_tax_credit.
- Passive_foreign_investment_company wikiPageWikiLink Income_tax_in_the_United_States.
- Passive_foreign_investment_company wikiPageWikiLink Tax_Reform_Act_of_1986.
- Passive_foreign_investment_company wikiPageWikiLink United_States_person.
- Passive_foreign_investment_company wikiPageWikiLinkText "Passive foreign investment company".
- Passive_foreign_investment_company wikiPageWikiLinkText "passive foreign investment companies".
- Passive_foreign_investment_company wikiPageWikiLinkText "passive foreign investment company".
- Passive_foreign_investment_company wikiPageUsesTemplate Template:Reflist.
- Passive_foreign_investment_company wikiPageUsesTemplate Template:UStaxation.
- Passive_foreign_investment_company subject Category:International_taxation.
- Passive_foreign_investment_company subject Category:Taxation_in_the_United_States.
- Passive_foreign_investment_company comment "For purposes of income tax in the United States, U.S. persons owning shares of a passive foreign investment company (PFIC) may choose between (i) current taxation on the income of the PFIC or (ii) deferral of such income subject to a deemed tax and interest regime. The provision was enacted as part of the Tax Reform Act of 1986 as a way of placing owners of offshore investment funds on a similar footing to owners of U.S. investment funds (regulated investment companies).".
- Passive_foreign_investment_company label "Passive foreign investment company".
- Passive_foreign_investment_company sameAs Q7142804.
- Passive_foreign_investment_company sameAs m.0gn5ls.
- Passive_foreign_investment_company sameAs Q7142804.
- Passive_foreign_investment_company wasDerivedFrom Passive_foreign_investment_company?oldid=676392317.
- Passive_foreign_investment_company isPrimaryTopicOf Passive_foreign_investment_company.