- passive foreign investment company - PFIC
- Общая лексика: пассивная иностранная инвестиционная компания
Универсальный англо-русский словарь. Академик.ру. 2011.
passive foreign investment company - PFIC
Смотреть что такое "passive foreign investment company - PFIC" в других словарях:
passive foreign investment company — (PFIC) USA A foreign corporation is a PFIC for any taxable year in which either at least: • 75% of its gross income is passive income (as defined in IRC § 1297(b)); or • 50%, on average and generally by value, of its assets (determined under … Law dictionary
Passive Foreign Investment Company - PFIC — A foreign based corporation that has one of the following attributes: 1. At least 75% of the corporation s income is considered passive , which is based on investments rather than standard operating business. 2. At least 50% of the company s… … Investment dictionary
Passive foreign investment company — Within taxation law of the USA, a passive foreign investment company (or PFIC ) is a foreign company with predominantly investment income, or whose assets are primarily intended to generate investment income. The Internal Revenue Service handles… … Wikipedia
PFIC — Passive Foreign Investment Company (PFIC) USA A foreign corporation is a PFIC for any taxable year in which either at least: • 75% of its gross income is passive income (as defined in IRC § 1297(b)); or • 50%, on average and generally by value,… … Law dictionary
PFIC — may refer to:* Progressive familial intrahepatic cholestasis, a disease. * Passive foreign investment company, a classification of a foreign enterprise under US tax code … Wikipedia
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
Hub And Spoke Structure — An investment structure in which several investment vehicles, while each remaining individually managed, pool their assets together by contributing to one central investment vehicle. The smaller investment vehicles are referred to as the spokes… … Investment dictionary
Master-feeder — The master feeder structure allows asset managers to capture the efficiencies of larger pools of assets (see economics of scale) although fashioning investment funds to separate market niches. One or more investment vehicles pool their portfolio… … Wikipedia
