- Passive foreign company
- Инвестиции: Пассивная зарубежная инвестиционная компания
Универсальный англо-русский словарь. Академик.ру. 2011.
Passive foreign company
Смотреть что такое "Passive foreign company" 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 — 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
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
Foreign relations of South Africa — The foreign relations of South Africa have spanned from the country s time as Dominion and later Realm of the British Empire to its isolationist policies under Apartheid to its position as a responsible international actor taking a key role in… … Wikipedia
Foreign relations of Imperial China — Imperial China had a long tradition of foreign relations. From the Qin Dynasty until the Qing Dynasty, Chinese civilization had an impact upon neighboring countries and distant ones, while China s culture was transformed gradually by outside… … Wikipedia
Foreign relations of Finland — Finland This article is part of the series: Politics and government of Finland … Wikipedia
Foreign relations of Fiji — Fiji has had many coups recently, in 1987, 2000 and 2006. Fiji has been suspended various times from the Commonwealth of Nations, a grouping of mostly former British colonies. It was readmitted to the Commonwealth in December 2001, following the… … Wikipedia
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
Chung Wah Chinese Broadcasting Company — The Chung Wah Chinese Broadcasting Co. (CWCB) was established in 1968, CWCB is the oldest Chinese Language radio station in the New York City Metro Area. The radio station sends a subcarrier broadcast signal from the top of the Empire State… … Wikipedia
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
International taxation — can mean several things * the study of the interaction of different countries tax laws, as they affect individuals and companies with income and assets in more than one country * the comparative study of different countries tax laws * the… … Wikipedia
