pass-through entity
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The concept pass-through entity represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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pass-through entity
Resource Information
The concept pass-through entity represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- pass-through entity
66 Items that share the Concept pass-through entity
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- Branching out - reexamining branch rules in the context of check- the-box
- Business taxation and competitiveness
- Canada : proposed fixes to the specified investment flow-through tax rules
- Choosing the best form of entity for hobby activities
- Commissioner of Taxation v Resource Capital Fund III LP : [2014] FCAFC
- Concept of pass-through costs and their treatment
- Controversies in tax law : a matter of perspective
- Current tax treaty issues
- Das Durchgriffsprinzip bei Personengesellschaften im internationalen Steuerrecht - eine Einkünftezurechnung im Durchgriff auf in Österreich ansässige Gesellschafter ausländischer Gesellschaften
- Domestic and regulatory treatment of ETFs - Australia
- Domestic and regulatory treatment of ETFs - Germany
- Domestic and regulatory treatment of ETFs - United States
- Evaluating the new US pass-through rules
- Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
- Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
- French authorities issue guidelines on applying US-France treaty to US passthrough entities
- Fundamentals of China partnership tax
- GILTI rules particularly onerous for non-C corporation CFC shareholders
- Germany's evolving criteria for classifying U.S. LLCs
- Germany's statutory treatment of special payments in transnational cases
- Getting serious about curtailing deferral of U.S. tax on foreign source income
- Has parliament failed to charge the "tax on SIFT partnerships"?
- Highlights der US-Steuerreform = Highlights of the U.S. tax reform
- How tax can help infrastructure investment
- Hybrid entities why not tax pass-through as corporations?
- IRS issues final regulations under Section 902
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Important U.S. tax considerations in unwinding a C corporate structure
- Inbound investment in real estate
- La nueva regulación de las entidades en atribución de rentas en el impuesto Español sobre la renta de no residentes
- Liability for the tax on SIFT partnerships : a rejoinder
- New China-France tax treaty increases complications
- New Mexican tax rules change treatment of private equity investment funds
- New deduction for qualified business income of pass-through entities : a first look
- OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
- Opportunity for tax optimization of cross-border structures following U.S. tax reform
- Partnership taxation
- Partnership taxation
- Partnerships : are we there yet?
- Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
- Pass-through entities and the US-France tax treaty : the French exception
- Passthrough entities, income tax treaties, and treaty overrides
- Personal goodwill and passthrough entities
- Proposed FATCA regulations provide much relief though administrative and financial burdens still remain
- Proposed reform of Ireland's limited partnership regime
- Proposed regs add rules for passthrough entities that own foreign corporations
- Recognition of foreign family foundations in Switzerland
- Ruling on the taxation of income derived by Italian flow-through entities
- Tax optimization for exporters after U.S. tax reform
- Taxation of corporate groups
- Taxation of international partnerships : 15 years OECD Partnership Report : past, present and future
- Taxing business : the TCJA and what comes next
- Taxing derivatives : do look-through rules work?
- Taxing trusts effectively : the changes SARS ought to make
- The death and life of the state and local tax deduction
- The important aspects and strategies of the TCJA
- The master limited partnership : a hybrid structure for natural resource firms
- The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties
- The risk of double taxation when U.S. taxpayers invest in India-focused funds
- The shaky case for a business cash-flow tax over a business income tax
- Top federal tax issues for 2016 : CPE course
- Top federal tax issues for 2023 : CPE course
- U.S. tax reform : the end of the LLC?
- US LLC entitled to tax treaty benefits (sometimes) : TD Securities (USA) LLC v. The Queen : 2010 TCC 186
- US-Steuerreform : der Tax Cuts and Jobs Act 2017
- What non-US investors should know about the new US tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nDwrQSRc_9Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nDwrQSRc_9Y/">pass-through entity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nDwrQSRc_9Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nDwrQSRc_9Y/">pass-through entity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
