Glossary entry (derived from question below)
English term or phrase:
pass-through entity
French translation:
entité intermédiaire
Added to glossary by
Jacqueline Johnston
May 11, 2006 17:56
18 yrs ago
15 viewers *
English term
France
pass-through entity
English to French
Bus/Financial
Law: Taxation & Customs
The taxable income of a pass-through entity (for isntance a partnership (a SNC) which has not elected for corporate income tax) is subject to corporate income taxe at the level of its shareholder even if such income is not legally distributed to the shareholder
Proposed translations
(French)
| 3 | entité intermédiaire |
Jacqueline Johnston
|
Proposed translations
9 mins
Selected
entité intermédiaire
What is a pass-through entity? A pass-through entity is normally a business in which income and the resulting income tax liability passes through the business to the members of that business. Pass-through entities include partnerships, S corporations and limited liability companies.
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Note added at 12 mins (2006-05-11 18:09:05 GMT)
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on pourrait ajouter : sur le plan fiscal
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Note added at 12 mins (2006-05-11 18:09:05 GMT)
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on pourrait ajouter : sur le plan fiscal
4 KudoZ points awarded for this answer.
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