التفاصيل البيبلوغرافية
| العنوان: |
Passive Foreign Investment Companies: Reinterpreting the Active Banking Exception for the Modern Banking Industry. |
| 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) |
| مستخلص: |
The article reports that passive foreign investment company ("PFIC") rules impose unfavorable tax treatment on certain U.S. shareholders of foreign corporations that generate excess passive income or hold excess passive assets. Topics include considered that recent regulatory developments magnify the difficulties that foreign enterprises in the modern banking industry face in qualifying as non-PFIC. |
| قاعدة البيانات: |
Business Source Index |