PFICs: Look-Through Rules

PFICs: Look-Through Rules

In the previous posts we introduced the passive foreign investment company (PFIC) rules and discussed how they are treated for taxation purposes. We touched on how to determine if a fund is a PFIC and the most common type of PFIC. In this post we’ll describe the...
PFICs: Taxation Methods

PFICs: Taxation Methods

In our last post we introduced the complex international tax issues of passive foreign investment companies (PFICs) and gave a brief background on the regulations. In this blog post we’ll briefly discuss the various methods of taxation and how to make certain...