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US: Taxation and filing requirements for PFICs and CFCs

www.collinsbarrow.com/en/cbn/publications/ustaxalert-2-understanding-the-filing-requirements-for-pfics-and-cfcs
www.angloinfo.com/blogs/global/us-tax/category/passive-foreign-investment-company-pfic/
publications.ruchelaw.com/news/2018-07/Trusts-estates-PFIC.pdf
bit.ly/3mdKhOC

Update:
www.jdsupra.com/legalnews/relief-on-the-way-to-u-s-individuals-60994/
www.pearlcohen.com/news/2019/04/17/is-your-company-a-pfic–you-should-better-know-it-every-year/
www.goldinglawyers.com/pfic-passive-foreign-investment-company-tax-reporting/?utm
bit.ly/3q5q4fe
bit.ly/33uyg0L
bit.ly/3JSjfGt
bit.ly/3vZkm2v

See also:

www.kramerlevin.com/en/perspectives-search/Income-inclusions-from-a-controlled-foreign-corporation-or-passive-foreign-investment-company-are-good-income-for-a-regulated-investment-company-even-if-not-distributed.html

blogs.orrick.com/derivatives/author/jemmett/
us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/242149/Rev-Proc-2021-26-provides-accounting-method-change-procedures-for-CFCs-seeking-to-use-the-alternative-depreciation-system
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqP0x1ybrb6ZV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
bit.ly/32CLSH9

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