pass-through tax entity

pass-through tax entity
= société fiscalement opaque

English-French business dictionary. 2013.

Игры ⚽ Нужен реферат?

Regardez d'autres dictionnaires:

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

  • Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

  • Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • 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

  • Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • REMIC — real estate mortgage investment conduit (REMIC) The name of a type of mortgage backed pass through security. REMICs can take many forms. REMICs are typically multiclass securities. Unlike simple, non REMIC CMOs, REMICs can separate mortgage pools …   Financial and business terms

  • Gross receipts tax — A gross receipts tax, sometimes referred to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is similar to a sales tax, but it is levied on the seller of goods or services… …   Wikipedia

  • Real Estate Mortgage Investment Conduit — ( REMIC) A pass through tax entity that can hold mortgages secured by any type of real property and can issue multiple classes of ownership interests to investors in the form of pass through certificates, bonds, or other legal forms. A financing… …   Financial and business terms

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”