Works matching DE "PASSIVE foreign investment companies"

Results: 28

The Role of Foreign Subsidiaries in Strategic Decision-making in Swedish Multinational Corporations.

Published in:

Strategic Management Journal (Wiley-Blackwell) - 1980 to 2009, 1980, v. 1, n. 1, p. 23, doi. 10.1002/smj.4250010104

By:

Hedlund, Gunnar

Publication type:

Article

Passive Foreign Investment Companies: Reinterpreting the Active Banking Exception for the Modern Banking Industry.

Published in:

International Tax Journal, 2021, v. 47, n. 4, p. 19

By:

Romanova, Elena V.;
Bernstein, Aaron M.

Publication type:

Article

Proposed Regulations on PFIC Active Insurance Exception.

Published in:

International Tax Journal, 2015, v. 41, n. 5, p. 33

By:

Sneade, Kathryn M.

Publication type:

Article

IRS Revisits Application of the PFIC Domestic Stock and Subsidiary Look-Through Rules.

Published in:

International Tax Journal, 2015, v. 41, n. 4, p. 15

By:

Cornett, J. Michael;
Holland, Douglas

Publication type:

Article

Classification of Canadian Mutual Funds for U.S. Tax Purposes.

Published in:

International Tax Journal, 2014, v. 40, n. 5, p. 27

By:

Reed, Max

Publication type:

Article

Application of Tax on Net Investment Income to Shareholders of CFCs and PFICs.

Published in:

International Tax Journal, 2014, v. 40, n. 5, p. 15

By:

Lokken, Lawrence

Publication type:

Article

PFIC Determination: Domestic Stock Rule Takes Precedence Over Subsidiary Look-Through Rule.

Published in:

International Tax Journal, 2013, v. 39, n. 6, p. 9

By:

Cornett, J. Michael;
Holland, Douglas

Publication type:

Article

Anti-Deferral and Anti-Tax Avoi dance.

Published in:

International Tax Journal, 2012, v. 38, n. 5, p. 5

By:

Glicklich, Peter A.;
Leitner, Abraham

Publication type:

Article

Anti-Deferral and Anti-Tax Avoidance.

Published in:

International Tax Journal, 2008, v. 34, n. 3, p. 5

By:

Miller, Michael J.

Publication type:

Article

Relationship-Specific Investments and the Transfer Pricing Paradox.

Published in:

Review of Accounting Studies, 1999, v. 4, n. 2, p. 119, doi. 10.1023/A:1009601102396

By:

Sansing, Richard

Publication type:

Article

TEI's 1995 International Tax Course -- level II.

Published in:: Tax Executive, 1995, v. 47, n. 4, p. 320
Publication type:: Article

PFICs GONE WILD!

Published in:

Akron Tax Journal, 2014, v. 29, p. 29

By:

Gianni, Monica

Publication type:

Article

The US Tax Classification of Canadian Mutual Fund Trusts.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 4, p. 947

By:

Reed, Max;
Chalhoub, Stephen Albers

Publication type:

Article

MOBILE BENEFICIARIES OF CANADIAN ESTATE PLANS: IMPLICATIONS OF MOVING TO THE UNITED STATES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 2, p. 382

By:

Smith, Dean T.

Publication type:

Article

Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle With Subpart F.

Published in:

Texas Law Review, 2001, v. 79, n. 6, p. 1525

By:

Engel, Keith

Publication type:

Article

OWNERSHIP STRUCTURES OF NORWEGIAN FOREIGN SUBSIDIARIES IN MANUFACTURING.

Published in:

International Trade Journal, 1996, v. 10, n. 2, p. 157, doi. 10.1080/08853909608523852

By:

Benito, Gabriel R. G.

Publication type:

Article

The Evolution of the CDO Squared.

Published in:

Journal of Structured Finance, 2005, v. 11, n. 1, p. 6, doi. 10.3905/jsf.2005.500370

By:

Watterson Jr., Paul N.

Publication type:

Article

Reconsidering the PFIC Asset Test Adjusted-Basis Requirement's Application to CFCs Held by Domestic Partnerships.

Published in:

International Tax Journal, 2023, v. 49, n. 3, p. 11

By:

Barth, Amitai

Publication type:

Article

Testing PFIC Status of Companies Investing in Partnerships: Which Rules Apply?

Published in:

International Tax Journal, 2023, v. 49, n. 1, p. 9

By:

Poms, Douglas;
Rasch, Barbara;
Kaushik, Rocky

Publication type:

Article

How Today's Weak Dollar Can Help Deal-making.

Published in:

Financial Executive, 2005, v. 21, n. 2, p. 33

By:

Eley, Lex;
Weinstein, Mark J.

Publication type:

Article

The taxation of passive foreign investment: lessons from German experience.

Published in:

Canadian Journal of Economics, 2012, v. 45, n. 4, p. 1504, doi. 10.1111/j.1540-5982.2012.01737.x

By:

Ruf, Martin;
Weichenrieder, Alfons J.

Publication type:

Article

The Trouble with QEF Reporting.

Published in:

Journal of Tax Practice & Procedure, 2017, v. 19, n. 1, p. 43

By:

Lougen, Mary Beth

Publication type:

Article

Rise of the PFIC: Potential Benefits for U.S. Individuals Investing in Alternative Investment Funds Through a Foreign Corporation.

Published in:

Journal of Taxation of Investments, 2015, v. 32, n. 4, p. 25

By:

Donn Sergi, Lisa;
Dougherty, Edward H.

Publication type:

Article

New Guidance Regarding Ownership of Passive Foreign Investment Companies.

Published in:

Journal of Taxation of Investments, 2014, v. 31, n. 3, p. 43

By:

Solomon, Andrew P.;
Spitzer, David C.;
Wang, Davis J.;
Wheeler, Isaac J.;
Wang, S. Eric

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 4, p. 19

By:

Forst, David

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 3, p. 13

By:

Forst, David

Publication type:

Article

Private Equity & Hedge Fund Corner: The Use of PFICs for Investment Partnerships Structured as Passthrough Entities.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 2, p. 19

By:

Hersted, Scott;
Ginsburg, Noah

Publication type:

Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 1, p. 27

By:

Hersted, Scott;
Ginsburg, Noah

Publication type:

Article