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- W126992282 abstract "Two IRS designations determine the taxation status for non-U.S. projects. For developers, understanding these designations is an important business concern. A PFIC (passive foreign investment company) is something to avoid. A CFC (controlled foreign corporation) may be good or bad, depending on the circumstances. These are lables that the US tax authorities put on certain foreign corporations. Anyone working on projects in other countries should be able to recognize them, not only because they may defeat his objective of keeping money offshore, but also because there are additional consequences from operating through a foreign corporation that the Internal Revenue Service (IRS) has labeled a PFIC or CFC. Return on investment may be lower than expected, and the developer may need to be more careful than otherwise not to pledge the stock of the foreign corporation as security for borrowing by the parent company in the United States or take other actions that might be viewed as putting income or assets of the foreign corporation to use here." @default.
- W126992282 created "2016-06-24" @default.
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- W126992282 date "1994-04-01" @default.
- W126992282 modified "2023-09-24" @default.
- W126992282 title "Keeping earnings offshore" @default.
- W126992282 hasPublicationYear "1994" @default.
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