المؤلفون: Poms, Douglas¹, Rasch, Barbara², Kaushik, Rocky³

المصدر: International Tax Journal. Jan/Feb2023, Vol. 49 Issue 1, p9-43. 9p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *FOREIGN corporations

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Dept. of the Treasury , UNITED States. Internal Revenue Service