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Passive Foreign Investment Company |
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Passive Foreign Investment Company A company based in a foreign country where either at least 75% of its income comes from passive sources, such as rent or dividend, or at least 50% of its assets carry dividends or interest. PFICs are subject to strict tax guidelines in the United States that intend to discourage investment by Americans. See also: Income test, Asset test. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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No references found | person who directly or indirectly owns stock in the CFC or PFIC. A foreign corporation will be classified as a PFIC if it satisfies an income test or an asset test. Bile salt export pump is highly conserved during vertebrate evolution and its expression is inhibited by PFIC type II mutations. |
PFIC |
PFHA PFHB PFHBI PFHBII PFHC PFHCB PFHD PFHE PFHI PFHIP PFHM PFHOF PFHOMW PFHP PFHRD PFHRP2 PFHS PfHSN PFHT PFI PFI PFIA PFIAA PFIAB PFIAO PFIC PFIC1PFICJR PFICO PFID PFIE Pfiesteria PFIF PFIFO PFIG PFIGA PFIGS PFIH PFII PFIM Pfingst Europa Konferenz PFIP PFIQ PFIR PFIRM PFIS PFISCON PFISD PFISR Pfister, Albrecht | |||||||
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