pass-through entity

pass-through entity
юридическое лицо, не облагаемое налогом

English-russian accounting dictionary. 2014.

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  • Flow-through entity — A flow through entity (FTE) is a legal entity where income flows through to investors or owners, that is the income of the entity is treated as the income of the investors or owners. Flow through entities are also known as pass through entities… …   Wikipedia

  • Flow-Through Entity — A legal business entity that passes income on to the owners and/or investors. Flow through entities are a common device used to limit taxation by avoiding double taxation. Only the investors/owners are taxed on revenues, not the entity itself.… …   Investment dictionary

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  • Limited liability company — This article is about a U.S. specific business entity form. For limited liability companies in the United Kingdom, see Limited company. For a general discussion of entities with limited liability, see Corporation …   Wikipedia

  • Compliance requirements — are a series of directives established by United States Federal government agencies that summarize hundreds of Federal laws and regulations applicable to Federal assistance (also known as Federal aid or Federal funds). They are currently… …   Wikipedia

  • L3C — A low profit limited liability company (abbreviated L3C) is a legal form of business entity that was created to bridge the gap between non profit and for profit investing by providing a structure that facilitates investments in socially… …   Wikipedia

  • Delaware statutory trust — Companies law Company  …   Wikipedia

  • Real estate investment trust — A real estate investment trust or REIT (  /ˈriːt …   Wikipedia

  • Commercial mortgage-backed security — Securities Securities Bond Stock Investment fund Derivative Structured finance Agency security …   Wikipedia

  • subchapter S corporation — n: s corporation at corporation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

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