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November 2017 International Tax Lunch: PFIC Tests In-Depth for Operating Companies

PFIC Tests In-Depth for Operating Companies

When U.S. ownership of a foreign corporation is—at most—50%, the foreign corporation, though an operating business, may fall under a special, punitive classification called passive foreign investment company. Learn in depth how to analyze the foreign corporation’s income and assets to determine whether the foreign corporation is—or is at risk of becoming—a PFIC.

Presenter: Haoshen Zhong

Materials: Dropbox