المؤلفون: Barth, Amitai¹

المصدر: International Tax Journal. May/Jun2023, Vol. 49 Issue 3, p11-48. 11p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *CONTROLLED foreign corporations, *DOMESTIC partnership, *ASSETS (Accounting), *STOCK ownership

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

المؤلفون: Romanova, Elena V.¹, Bernstein, Aaron M.²

المصدر: International Tax Journal. Jul/Aug2021, Vol. 47 Issue 4, p19-32. 14p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *FOREIGN corporations, *STOCKHOLDERS, *BANKING industry, *ASSETS (Accounting)

المصدر: Internal Revenue Bulletin. 4/1/2019, Vol. 2019 Issue 14, p917-926. 10p.

مصطلحات موضوعية: *INTERNAL revenue law, *PASSIVE foreign investment companies, *FINANCIAL instruments, *FOREIGN corporations

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Lougen, Mary Beth¹

المصدر: Journal of Tax Practice & Procedure. Feb/Mar2017, Vol. 19 Issue 1, p43-47. 5p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *ANNUITIES, *TAXATION, TAXATION methodology

مصطلحات جغرافية: UNITED States

الشركة/الكيان: ROYAL Bank of Canada RY

المؤلفون: Reed, Max¹ max@skltax.com, Chalhoub, Stephen Albers¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2015, Vol. 63 Issue 4, p947-989. 43p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *RETIREMENT planning, *TAXATION

مصطلحات جغرافية: CANADA

المؤلفون: Donn Sergi, Lisa¹ lsergi@deloitte.com, Dougherty, Edward H.² edwdougherty@deloitte.com

المصدر: Journal of Taxation of Investments. Summer2015, Vol. 32 Issue 4, p25-33. 9p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *FOREIGN corporations, *FOREIGN investments, *INVESTORS, ELECTIONS

مصطلحات جغرافية: UNITED States

المؤلفون: Sneade, Kathryn M.¹

المصدر: International Tax Journal. Sep/Oct2015, Vol. 41 Issue 5, p33-48. 8p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *TAX administration & procedure, *TAXATION of foreign income, *TAXATION, LAW & legislation

مصطلحات جغرافية: UNITED States

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

المؤلفون: Cornett, J. Michael¹, Holland, Douglas²

المصدر: International Tax Journal. Jul/Aug2015, Vol. 41 Issue 4, p15-20. 6p. 2 Diagrams.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *FOREIGN corporation laws, *FOREIGN subsidiaries, *INTERNATIONAL business enterprises, *TAXATION

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Forst, David¹

المصدر: Journal of Passthrough Entities. Jul/Aug2015, Vol. 18 Issue 4, p19-61. 4p.

مصطلحات موضوعية: *PASSIVE foreign investment companies

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Meussen, Gerald^1,2 g.meussen@jur.ru.nl

المصدر: European Taxation. Apr2014, Vol. 54 Issue 4, p160-163. 4p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *BUSINESS losses, *TRADE regulation, *LOCAL taxation, *TAX laws

مصطلحات جغرافية: EUROPEAN Union countries

الشركة/الكيان: COURT of Justice of the European Union

المؤلفون: Solomon, Andrew P.^1,2 solomona@sullcrom.com, Spitzer, David C.³ spitzerd@sullcrom.com, Wang, Davis J.³ wangd@sullcrom.com, Wheeler, Isaac J.⁴ wheeleri@sullcrom.com, Wang, S. Eric² wangs@sullcrom.com

المصدر: Journal of Taxation of Investments. Spring2014, Vol. 31 Issue 3, p43-52. 10p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *GOVERNMENT policy, *FOREIGN corporation laws, LEGAL status of stockholders

مصطلحات جغرافية: UNITED States

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

المؤلفون: Reed, Max max@ustaxesforcanadians.com

المصدر: International Tax Journal. Sep/Oct2014, Vol. 40 Issue 5, p27-51. 9p. 1 Chart.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *TAX returns, *FOREIGN corporations, *TAX laws, SEGREGATED funds

مصطلحات جغرافية: CANADA, UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Code

المؤلفون: Cornett, J. Michael, Holland, Douglas¹

المصدر: International Tax Journal. Nov/Dec2013, Vol. 39 Issue 6, p9-69. 9p. 5 Diagrams.

مصطلحات موضوعية: *INTERNAL revenue law, *PASSIVE foreign investment companies, *FOREIGN corporations, *INVESTORS, *INCOME tax laws

مصطلحات جغرافية: UNITED States

المؤلفون: Moore, M. Read

المصدر: Journal of Taxation. Feb2008, Vol. 108 Issue 2, p105-116. 12p.

مصطلحات موضوعية: *CONTROLLED foreign corporations, *PASSIVE foreign investment companies, *FOREIGN corporations, *STOCKHOLDERS, *FOREIGN trusts, *PROPERTY, *INCOME tax, *INSTITUTIONAL ownership (Stocks)

مصطلحات جغرافية: UNITED States

المؤلفون: Hersted, Scott¹, Ginsburg, Noah¹

المصدر: Journal of Passthrough Entities. Mar/Apr2011, Vol. 14 Issue 2, p19-62. 4p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *INTERNAL revenue law, *PASS through entities, *MARK to market accounting, UNITED States tax laws

مصطلحات جغرافية: UNITED States

المؤلفون: Lederman, Alan S., Hirsh, Bobbie

المصدر: Journal of Taxation. Jul95, Vol. 83 Issue 1, p38-45. 8p.

مصطلحات موضوعية: *TAXATION of foreign investments, *PASSIVE foreign investment companies

مصطلحات جغرافية: UNITED States

المؤلفون: Wood, Robert W.¹, Van Loo, Jonathan¹

المصدر: M&A Tax Report. Mar2013, Vol. 21 Issue 8, p1-6. 6p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, *FINANCIAL institutions, *FINANCIAL markets, *INTERNAL revenue

مصطلحات جغرافية: UNITED States

المؤلفون: Urbina, Mangefrida, David J.

المصدر: Investment Lawyer. Nov2002, Vol. 9 Issue 11, p23. 4p.

مصطلحات موضوعية: *PASSIVE foreign investment companies, GOVERNMENT policy on stocks (Finance), MUTUAL fund policy

مصطلحات جغرافية: UNITED States

المؤلفون: Bakale, Anthony¹

المصدر: Tax Adviser. Aug2019, p1-3. 3p.

مصطلحات موضوعية: Mutual fund laws, Taxation of mutual funds, Income tax, Controlled foreign corporations, Passive foreign investment companies

مصطلحات جغرافية: United States

الشركة/الكيان: United States. Internal Revenue Service