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 |
Browsing IEF Shelves Close shelf browser
| 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-B/2021/101/3-4 An Italian perspective on conflicts of qualification | OP 138-B/2021/101/3-5 EU customs valuation and payments related to exclusive distribution rights | OP 138-B/2021/101/3-6 The draft toolkit on tax treaty negotiation | OP 138-B/2021/101/4-1 U.S. tax review | OP 138-B/2021/101/4-2 Taxation of investment funds in the Asia-Pacific region | OP 138-B/2021/101/4-3 Worldwide interest apportionment has arrived | OP 138-B/2021/101/4-4 German court rules on taxation of interim gains following acquisition of investment fund shares |
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.
Click on an image to view it in the image viewer
There are no comments for this item.