PFIC
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The concept PFIC represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
PFIC
Resource Information
The concept PFIC represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- PFIC
108 Items that share the Concept PFIC
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- A U.S. tax primer on dual status individuals
- A primer on PFIC taxation
- An alternative view of deferral: considering a proposal to curtail, not expand, deferral
- An explanation of the 2013 U.S. temporary and proposed PFIC regulations
- An international tax review : the U.S.-based multinational's annual checkup
- An overview of the 2014 OVDP and enhanced streamlined filing compliance procedures
- Anti-deferral and anti-tax avoidance : IRS addresses disposition of PFIC shares by a foreign trust with U.S. beneficiaries
- Application of tax on net investment income to shareholders of CFCs and PFICs
- Are foreign SPACs PFICs, and should investors or the IRS care?
- Blocker alchemy [part 1]
- Can you make a qualified electing fund election for an option?
- Canadian estate freezes in favor of U.S. citizens
- Chipping away at deferral
- Classification of Canadian mutual funds for U.S. tax purposes
- Corporate migrations : the quest to reduce corporate-level tax
- Corporate tax considerations for U.S.-Canadian cross-border planning
- Crossing the pond
- Currency transactions under PFIC
- Dealing with PFICs in the modern GILTI era
- Estate planning: US-resident beneficiaries of a Canadian estate - part 1
- Expanding access to retroactive QEFs : a Biden proposal that deserves swift enactment
- Expatriation and compliance : what you need to know now
- Final and proposed passive foreign investment company regulations
- Final regs describe change of business exception to PFIC status
- Finding a guide through the PFIC - passive foreign investment company - thicket
- Foreign affairs - a primer on international tax and estate planning (Part 2)
- Getting serious about curtailing deferral of U.S. tax on foreign source income
- History and analysis of the PFIC legislation
- IRS concludes that PFIC look-through rule applies to gain on sale of subsidiary stock
- IRS regulations surprisingly permit certain partners to avoid GILTI
- IRS revisits application of the PFIC domestic stock and subsidiary look-through rule
- IRS scrutinizes PFIC look-through exception
- Insurance tax developments in 2019 : adapting to TCJA guidance
- Insurance tax developments in 2020 : a year of change after change
- International and cross-border tax issues in the cannabis industry
- International income taxation 2005-2006 : code and regulations : selected sections
- International income taxation : code and regulations : selected sections
- International tax for the growing business
- International taxation
- International taxation in America
- Investing in Puerto Rico : U.S. tax considerations
- Legislative proposals to reform and simplify the U.S. taxation of foreign income
- Les impôts en Europe : 2000
- Making the most of distressed collateralized loan obligations
- New 2011 offshore voluntary disclosure initiative
- New PFIC exemption buys time for offshore business parlays
- New PFIC guidance provided: but more remains to be done
- New PFIC reporting rules under par. 1298(f)
- New York City Bar recommends changes to PFIC rules
- Non-plain vanilla questions about taxation of plain vanilla convertible debt
- Notice 88-125. Guidance for U.S. persons who are shareholders of a passive foreign investment company (PFIC) and wish to make a qualified electing fund (QEF) election for taxable years of the PFIC beginning after December 31, 1986
- OVDP or streamlined : choosing an offshore disclosure program
- PFIC Rules : tax policy gone AWRY
- PFIC and Subpart F simplification proposals of the Tax Simplification Act of 1991
- PFIC determination : domestic stock rule takes precedence over subsidiary look-through rule
- PFIC proposed regs. provide some relief for foreign banks
- PFICs and the Taxpayer Relief Act of 1997: genuine relief or traps for the unwary?
- PFICs, foot faults, and the cash conundrum
- Participations dans des entités financieres étrangères soumises à un régime fiscal privilegie
- Participations dans des entités étrangères à fiscalité privilégiée (CGI, art. 123 bis)
- Passive Foreign Investment Companies Revisited
- Passive foreign investment companies
- Passive foreign investment companies : the pentapus becomes the sextapus or does it?
- Perils & pitfalls for US PFIC shareholders
- Planning for direct foreign investment under the PFIC rules
- Proposed PFIC regulations : clarity (at last)
- Proposed Regulations on PFIC active insurance exception
- Proposed and Final Regs clarify PFIC antiabuse rules and safe harbors
- Proposed regs describe active conduct of insurance business
- Proposed regs limit non-passive treatment of QDIC income and assets
- Proposed regulations simplify reporting rules for PFIC preferred shareholders
- RRA '93 anti-deferral provisions create planning hurdles for CFCs
- Recent US developments in estate and trust law and taxation
- Repeal of the limitation on downward attribution : three years later
- SPACs facts and tax
- SPACs, PFICs, and phantom regulations
- Simplifying taxes on offshore investment company shareholders
- Still more financial-related developments in tax and accounting
- Structuring cross-border transactions : US tax considerations
- Structuring offshore MLPs - an example of using reverse hybrids to navigate the tax issues created by corporate law (and lawyers') goals
- Tax traps for the unwary
- Taxation of U.S. shareholders of foreign corporations after tax reform [part 1]
- The PFIC look-through rules : a new level of thinking
- The Pfickle finger of fate : many questions, few answers
- The US tax classification of Canadian mutual fund trusts
- The application of Section 1411 to income from CFCs and PFICs
- The end of the special tax regime for Spanish asset-holding companies
- The exceptional importance of getting U.S. international tax compliance right
- The foreign tax credit under the passive foreign investment company rules
- The passive foreign investment company provisions (PFIC) : the workings of Section 1291
- The passive foreign investment company provisions and operations of controlled foreign corporations
- The year of the PFIC? : first the 1997 Act, and now comprehensive PFIC guidance on making QEF election
- U.S. House of Representatives approves new "Passive Foreign Corporation" regime
- U.S. exempt organizations' foreign reporting requirements
- U.S. international tax planning and policy : including cross-border mergers and acquisitions
- U.S. tax aspects of structuring cross-border private equity transactions
- U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
- U.S. tax review : FTC and PFIC Regs, FDII guidance, CbC Reporting, and cryptoassets
- U.S. tax review : final and proposed PFIC regs
- U.S. tax review [Comments on GILTI]
- U.S. tax review [OECD Pillar 1; Section 958]
- U.S. tax review [new PFIC regulations and partnership creditable foreign taxes]
- US offers tax regime option
- US resident aliens face new pitfalls with PFIC rules
- Understanding PFICs and QEFs
- Unpleasant surprises: life in the Section 1291 ditch
- Will Treasury and the IRS gut the PFIC insurance exception?
- Working with passive foreign investment companies : how to minimize the hurt
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Eg8UGDCI4wA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Eg8UGDCI4wA/">PFIC</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Eg8UGDCI4wA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Eg8UGDCI4wA/">PFIC</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
