Proposed PFIC regulations clarity (at last) by Paul J. D'Alessandro
By: D'Alessandro, Paul J
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES DE INVERSION | SOCIEDADES EXTRANJERAS | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 95, n. 11, September 9, 2019, p. 1079-1086Summary: In this article, the author outlines aspects of recently issue proposed regulations governing passive foreign investment companies, and he identifies areas still in need of guidance.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/11-2 (Browse shelf) | Available | OP 138-Bis/2019/95/11-2 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2019/95/1-1 U.S. tax review | OP 138-Bis/2019/95/11 Tax Notes International | OP 138-Bis/2019/95/11-1 How U.S. tariffs affect transfer pricing and what companies are doing | OP 138-Bis/2019/95/11-2 Proposed PFIC regulations | OP 138-Bis/2019/95/1-2 Très bon | OP 138-Bis/2019/95/12 Tax Notes International | OP 138-Bis/2019/95/12-1 Preliminary estimates of the likely actual revenue effects of the TCJA's provisions |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author outlines aspects of recently issue proposed regulations governing passive foreign investment companies, and he identifies areas still in need of guidance.
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