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этимология

Что (кто) такое pass-through technique - определение

BUSINESS ENTITY WHICH IS TRANSPARENT FOR TAX PURPOSES

Pass-through taxation; Pass-through entity; Pass-though security; Pass-thru security; Pass-through entities

Найдено результатов: 2465

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 or fiscally-transparent entities.

https://en.wikipedia.org/wiki/Flow-through_entity

Pass-through certificate

Pass-Through Certificates

A pass-through certificates is an instrument that evidences the ownership of two or more equipment trust certificates. In other words, equipment trust certificates may be bundled into a pass-through structure as a means of diversifying the asset pool and/or increasing the size of the offering.

https://en.wikipedia.org/wiki/Pass-through_certificate

Musical technique

GROUP OF TECHNIQUES RELATING TO THE COMPOSING, PRODUCTION OR PERFORMANCE OF MUSIC

Technique (music); General Instrumental technique; Performance technique; Instrumental technique; Brass technique; String instrument technique; String technique; Brass instrument technique; Stringed instrument technique; Woodwind technique; Woodwind instrument technique; Percussion technique; Percussion instrument technique; Percussion instrumental technique; Woodwind instrumental technique; Brass instrumental technique; String instrumental technique; Stringed instrumental technique

Musical technique is the ability of instrumental and vocal musicians to exert optimal control of their instruments or vocal cords in order to produce the precise musical effects they desire. Improving one's technique generally entails practicing exercises that improve one's muscular sensitivity and agility.

https://en.wikipedia.org/wiki/Musical_technique

Mackinnon Pass

MOUNTAIN PASS IN NEW ZEALAND

Mackinnon Pass

Mackinnon Pass (often erroneously spelt McKinnon Pass) is the highest point (1,154 metres above sea level) on the Milford Track between Lake Te Anau and the Arthur Valley in Fiordland National Park, which is in the Southland Region of New Zealand.

https://en.wikipedia.org/wiki/Mackinnon_Pass

Japan Rail Pass

RAIL PASS FOR OVERSEAS VISITORS SOLD BY THE JAPAN RAILWAYS GROUP

Japan rail pass; Jr rail pass; JR Pass

The , also called the JR Pass, is a rail pass for overseas visitors sold by the Japan Railways Group, and is valid for travel on all major forms of transportation provided by the JR Group in Japan, with a few exceptions. The Rail Pass is designed to stimulate travel and tourism throughout the country.

https://en.wikipedia.org/wiki/Japan_Rail_Pass

Half-pass

ONE OF LATERAL MOVEMENTS

Half pass

The half-pass is a lateral movement seen in dressage, in which the horse moves forward and sideways at the same time. Unlike the easier leg-yield, the horse is bent in the direction of travel, slightly around the rider's inside leg.

https://en.wikipedia.org/wiki/Half-pass

Clover Pass, Alaska

COMMUNITY IN ALASKA

Draft:Clover Pass, Alaska; Clover Pass; Clover Pass Resort

Clover Pass is an unincorporated community in Ketchikan Gateway Borough, Alaska. Workers organized and built the Clover Pass School in 1947 and it was used as a community center in the 1960s.

https://en.wikipedia.org/wiki/Clover_Pass,_Alaska

Orbital pass

EVENT IN SPACEFLIGHT DURING WHICH A SPACECRAFT CAN BE VIEWED FROM A SPECIFIED GROUND LOCATION

Satellite coverage; Satellite pass; Acquisition of signal; Satellite contact period; Pass (spaceflight)

An orbital pass (or simply pass) is the period in which a spacecraft is above the local horizon, and thus available for line-of-sight communication with a given ground station, receiver, or relay satellite, or for visual sighting. The beginning of a pass is termed acquisition of signal (AOS); the end of a pass is termed loss of signal (LOS).

https://en.wikipedia.org/wiki/Orbital_pass

Press pass

A CREDENTIAL FOR JOURNALISTS FOR COVERING EVENTS

Press Pass; Press passes; Reporter's pass; Journalist pass; Reporter pass; Journalist card; Press badge; Press card; Press credentials

A press pass (alternatively referred to as a press card or a journalist pass) grants some type of special privilege to journalists. Some cards have recognized legal status; others merely indicate that the bearer is a practicing journalist.

https://en.wikipedia.org/wiki/Press_pass

Sabine Pass, Port Arthur, Texas

HUMAN SETTLEMENT IN TEXAS, UNITED STATES OF AMERICA

Sabine Pass, TX; Sabine Pass, Texas; Sabine Pass, Port Arthur

Sabine PassSabine Pass community-Retrieved 2013-09-11 is a neighborhood in Port Arthur, Texas. It lies at Sabine Pass, on the west bank of the Sabine River, the border between Louisiana and Texas, and was incorporated in 1861.

https://en.wikipedia.org/wiki/Sabine_Pass,_Port_Arthur,_Texas

Википедия

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 or fiscally-transparent entities.

Common types of FTEs are general partnerships, limited partnerships and limited liability partnerships. In the United States, additional types of FTE include S corporations, income trusts and limited liability companies.

Most countries require an FTE (or its owners) to file an annual return reporting the shares of income allocated to owners, and to provide each owner with a statement of allocated income to enable owners to report their shares of income on their own tax returns. In the United States, the statement of allocated income is known as a K-1 (or Schedule K-1).

Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they are not taxed; rather, taxation "flows-through" to another tax return.

https://en.wikipedia.org/wiki/Flow-through entity