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PFIC
(redirected from Passive foreign investment company)

    Also found in: Financial, Wikipedia 0.01 sec.
AcronymDefinition
PFICPassive Foreign Investment Company
PFICProgressive Familial Intrahepatic Cholestasis
PFICPier Fishing in California
PFICPakistan Flood Information Centre (resource)
PFICPole Dance for Fitness Instruction Commission of Canada
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17) PFIC status for start-up and liquidation years: A form of foreign entity not discussed previously is a passive foreign investment company (PFIC), which is essentially a foreign mutual fund.
Tips for preparing the Form 5471 for controlled foreign corporations by Jacobs, Vernon K.; Pasmanik, Philip T. / The Tax Adviser
Overall, since the anti-deferral rules (Subpart F and Passive Foreign Investment Company [PFIC]) will be retained, it is not clear that the dividend exemption proposal is a significant move toward simplification.
Comment on Yin, reforming the taxation of foreign direct investment ... by Avi-Yonah, Reuven S. / Virginia Tax Review
investors will also need to consider the passive foreign investment company (PFIC) rules.
Tax considerations fan the private equity boom: amid much publicity ... by Conway, Kevin / Financial Executive
 
 
 
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