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May 2016 International Tax Lunch: PFIC Tests in Depth for Operating Companies

PFIC Tests in Depth for Operating Companies

The passive foreign investment company (PFIC) rules are mechanical tests.  An operating company that is actually doing business can fall afoul of them in the right circumstances.  This session discusses some of the circumstances that may make an operating company a PFIC and what to spot to see if they are PFICs.

Presenter: Haoshen Zhong