U.S. tax review final and proposed PFIC regs by James P. Fuller and Larissa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES DE SEGUROS | SOCIEDADES EXTRANJERAS | SOCIEDADES DE INVERSION | IMPUESTOS | ESTADOS UNIDOS | LEGISLACION
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 405-432Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/4-1 (Browse shelf) | Available | OP 138-B/2021/101/4-1 |
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.
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