Regulacje i polityka gospodarcza · 08/12/2005

U.S. Issues Final Regulations for Passive Foreign Investment Company (PFIC) Purging Elections

The U.S. government has released final regulations that provide relief to certain U.S. persons who continue to be subject to the PFIC excess distribution regime despite the foreign corporation they own no longer meeting the PFIC definition, affecting U.S. investors in PFICs.