PFIC Annual Information Statement definition
PFIC Annual Information Statement has the meaning set forth in Section 5.5(b) hereof.
PFIC Annual Information Statement substantially in the form as set out in the schedule headed “PFIC Annual Information Statement” as required by Treasury Regulation section 1.1295-1(g).
PFIC Annual Information Statement means a PFIC Annual Information Statement as described in Treasury Regulation Section 1.1295-1(g)(1).
Examples of PFIC Annual Information Statement in a sentence
The cost and expense of the preparation and delivery of the PFIC Annual Information Statement shall be at the expense of the Issuer.
This PFIC Annual Information Statement applies to the Company’s taxable year beginning on and ending on .
The Corporation may elect to provide such information (including its PFIC Annual Information Statement) on its website (▇▇▇.▇▇▇▇▇.▇▇▇).
PFIC Annual Information Statement pursuant to U.S. Treasury Regulation § 1.1295-1(g).
Disclosure Schedules Exhibit H Form of Information Rights and Inspection Agreement Exhibit I Form of PFIC Annual Information Statement Exhibit J Form of Secretary’s Certificate Exhibit K-1.
More Definitions of PFIC Annual Information Statement
PFIC Annual Information Statement as described in U.S. Treasury Regulation Section 1.1295-1(g) (or any successor Treasury Regulation) for the Company and any 50% Subsidiary which may be a PFIC and (ii) all information and documentation that a U.S. Purchaser is required to obtain for U.S. federal income tax purposes in making a qualifying electing fund (a “QEF”) election with respect to the Company and any 50% Subsidiary which may be a PFIC. The Company may elect to provide such information on its website.
PFIC Annual Information Statement has the meaning ascribed to it in Section 3.3(b).
PFIC Annual Information Statement and “PFIC Shareholder” each has the meaning set forth in Section 12.9.
PFIC Annual Information Statement substantially in the form as set out in Schedule 6 as required by Treasury Regulation Section 1.1295-1(g); and
PFIC Annual Information Statement has the meaning set forth in Section 13(a).
PFIC Annual Information Statement containing the statements set forth in U.S. Treasury Regulations Sections 1.1295-1(g)(1)(i), (ii)(C), (iii) and (iv)(A) with respect to the Company (and if applicable, any member of the Company Group that is also determined to be a PFIC). Nothing herein shall require the Company to maintain calculations of “ordinary earnings” and “net capital gain,” or otherwise maintain books and records, in accordance with U.S. federal income tax accounting principles.
PFIC Annual Information Statement as described in U.S. Department of the Treasury regulations 1.1295 1(g); and