Fuller, James P.
U.S. tax review final and proposed PFIC regs / by James P. Fuller and Larissa Neumann .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors continue their discussion of the final regulations regarding passive foreign investment companies, focusing on insurance companies, special section 1298(b)(7) rules, and applicability dates. They also examine proposed PFIC regulations.
SOCIEDADES DE SEGUROS
SOCIEDADES EXTRANJERAS
SOCIEDADES DE INVERSION
IMPUESTOS
ESTADOS UNIDOS
LEGISLACION
Neumann, Larissa
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 405-432
U.S. tax review final and proposed PFIC regs / by James P. Fuller and Larissa Neumann .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors continue their discussion of the final regulations regarding passive foreign investment companies, focusing on insurance companies, special section 1298(b)(7) rules, and applicability dates. They also examine proposed PFIC regulations.
SOCIEDADES DE SEGUROS
SOCIEDADES EXTRANJERAS
SOCIEDADES DE INVERSION
IMPUESTOS
ESTADOS UNIDOS
LEGISLACION
Neumann, Larissa
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 405-432