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13:24 Feb 23, 2009
English to German translations [PRO] Bus/Financial - Law: Taxation & Customs / Steuern
English term or phrase:actuarial interest
Vorab möchte ich mich für meine Massenfragerei heute entschuldigen, aber ich gerate allmählich in Zeitdruck:
Z ist ein Trust:
The Expert indicates that if Z is classified as a corporation, it also is likely to be a PFIC. After discussing the impact of PFIC status on U.S. shareholders, the Expert then indicates that the contingent ownership share of the XYs in Z is likely to be determined on an actuarial basis.
Moreover, in 1999, in a lengthy and remarkably thoughtful IRS field service advice memorandum, the IRS explicitly rejected applying the “actuarial interest” approach to determine a U.S. shareholder’s “proportionate” interest for CFC purposes. FSA 199952014
Hilfe- was soll das sein? Eine versicherungsmathematisch berechnete Beteiligung?