Testing PFIC Status: Recent Regulations Raise Traps for the Unwary in Applying the Asset Test Rules.
| Autor: | Poms, Douglas1, Rasch, Barbara2, O'Neill, Matthew3 |
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| Zdroj: | International Tax Journal. Sep/oct2024, Vol. 50 Issue 5, p6-14. 9p. |
| Databáze: | Business Source Ultimate |
| Externí odkaz: |
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