Tax Treaty - US Tax Consultants

Passive Foreign Investment Company (PFIC)

by Antonio Rodriguez | Jul 5, 2024 | FATCA, FBAR, PFICs Form 8821, Portugal, Tax Treaty

Passive Foreign Investment Company (PFIC) A foreign entity/form of investment is a PFIC if it meets either the income or asset test described below. Income test. 75% or more of the corporation’s gross income for its taxable year is passive income (as defined in...

Passive Foreign Investment Company (PFIC)

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