Passive Foreign Investment Companies | Practical Law
https://content.next.westlaw.com/practical-law/document/I0f9fbf09ef0811e28578f7ccc38dcbee/Passive-Foreign-Investment-Companies?viewType=FullText&transitionType=Default&contextData=(sc.Default)
This Note discusses the definition of a passive foreign investment company (PFIC), the US federal income tax consequences to a US investor in a PFIC, and the disclosure obligations for PFICs.
Enter to open, tab to navigate, enter to select
US Home
Global Home
NEW
Sign in
Sign in
All content
Search:
Search Westlaw
Search Tips
Advanced
Passive Foreign Investment Companies
Practical Law Practice Note 9-501-1471
(Approx. 11 pages)
Passive Foreign Investment Companies
by Practical Law Corporate & Securities
Related Content
Maintained
•
USA (National/Federal)
This Note discusses the definition of a passive foreign investment company (PFIC), the US federal income tax consequences to a US investor in a PFIC, and the disclosure obligations for PFICs.