Being a portfolio investment entity (PIE)
Find out the requirements for being a PIE.
Learn about
- Attribution and calculation periods
- The tax calculation
- Tax credits
- Investor return adjustments
- Losses
- Returns and reporting requirements
- Threshold rules
- Look through rule
- Notified foreign investor
- Non-resident passive income
- Prescribed investor rates for notified foreign investors
- Investor residency changes
- Transitional residents prescribed investor rate
- Exclusion from the source rules
- Deductions from income attributed to notified foreign investors
- Exclusion - CFC and FIF
Date published: 26 Feb 2010
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