Ballentine's law dictionary. Anderson, W.S.. 1998.
Passive foreign investment company — Within taxation law of the USA, a passive foreign investment company (or PFIC ) is a foreign company with predominantly investment income, or whose assets are primarily intended to generate investment income. The Internal Revenue Service handles… … Wikipedia
passive foreign investment company — (PFIC) USA A foreign corporation is a PFIC for any taxable year in which either at least: • 75% of its gross income is passive income (as defined in IRC § 1297(b)); or • 50%, on average and generally by value, of its assets (determined under … Law dictionary
foreign investment — ➔ investment * * * foreign investment UK US noun [U] (also overseas investment) FINANCE, ECONOMICS ► investment in shares and other assets of another country: »The government has said it hopes for $50 billion in foreign investment. foreign… … Financial and business terms
Passive Foreign Investment Company - PFIC — A foreign based corporation that has one of the following attributes: 1. At least 75% of the corporation s income is considered passive , which is based on investments rather than standard operating business. 2. At least 50% of the company s… … Investment dictionary
Investment Company Institute — The Investment Company Institute (ICI) is the national association of U.S. investment companies. ICI encourages adherence to high ethical standards, promotes public understanding of funds and investing, and advances the interests of investment… … Wikipedia
investment company — A company which either itself or through others engages in business within the state of selling or offering for sale securities issued by itself, including a foreign corporation. 47 Am J1st Secur A § 32. Any issuer of securities which is engaged… … Ballentine's law dictionary
Committee on Foreign Investment in the United States — The Committee on Foreign Investment in the United States (CFIUS, commonly pronounced sifius ) is an inter agency committee of the United States Government that reviews the national security implications of foreign investments in U.S. companies or … Wikipedia
SAFE Investment Company (China) — The SAFE Investment Company is the Hong Kong branch of the Chinese sovereign wealth fund. The SAFE Investment Company is a private company, however officials from the Chinese State Administration of Foreign Exchange (SAFE) department serve on its … Investment dictionary
Committee on Foreign Investment in the United States — Das Committee on Foreign Investment in the United States (CFIUS) ist ein ressortübergreifender Ausschuss der US Regierung zur Kontrolle von Auslandsinvestitionen in den Vereinigte Staaten. Es untersucht die Auswirkungen von ausländischen… … Deutsch Wikipedia
Central Huijin Investment Company — Infobox Company name = Central Huijin Investment Company Limited company name local = 中央汇金投资有限责任公司 company company type = State owned company slogan = market information = foundation = 2003 December 26 location city = Beijing location county=… … Wikipedia
