Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax Regulation
|
| gptkbp:affects |
U.S. Shareholders of Foreign Corporations
|
| gptkbp:appliesTo |
Controlled Foreign Corporations
Passive Foreign Investment Companies |
| gptkbp:dateEnacted |
1962
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Anti-Deferral Rules
|
| gptkbp:includes |
PFIC Rules
Subpart F Rules |
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:purpose |
Prevent tax deferral on foreign income
|
| gptkbp:relatedTo |
gptkb:Global_Intangible_Low-Taxed_Income
Tax Avoidance International Taxation |
| gptkbp:relevantLaw |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|