Glossary entry

English term or phrase:

look through entity

Polish translation:

podmot podatkowo przezroczysty

Added to glossary by Swift Translation
Feb 13, 2009 13:24
15 yrs ago
1 viewer *
English term

look through entity

English to Polish Bus/Financial Business/Commerce (general)
termin amerykański

For purposes of section 1446, a foreign partnership or foreign grantor trust must submit Form W-8IMY to establish the partnership or grantor trust as a **look through entity.** The Form W-8IMY may be accompanied by this form or another version of Form W-8 or Form W-9 to establish the foreign or domestic status of a partner or grantor or other owner. See Regulations section 1.1446-1.

Instrukcja wypełniania amerykańskiego formularza podatkowego W-8BEN (www.irs.gov/pub/irs-pdf/iw8ben.pdf).
Proposed translations (Polish)
4 (podatkowo) przezroczysty

Proposed translations

9 hrs
Selected

(podatkowo) przezroczysty

To jest to:
http://www.google.pl/search?hl=pl&rlz=1T4GZHY_plPL231PL231&q...

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Note added at   9 godz. (2009-02-13 22:35:47 GMT)
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Cytaty:
"Jako spółki osobowe są one podatkowo przezroczyste,to znaczy podatki płacą ich właściciele: akcjonariusz i komplementariusz, który zarządza spółką"
From the reference
"In general, look-through entities are entities that flow certain tax consequences through to their owners. "


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Note added at   9 godz. (2009-02-13 22:36:21 GMT)
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Tzn. podmiot podatkowo przezroczysty.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "dziękuję bardzo!"

Reference comments

8 mins
Reference:

Definition?

HTH: http://www.sullcrom.com/files/Publication/27b4b0c5-506b-4e32...

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Note added at 9 mins (2009-02-13 13:34:15 GMT)
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Sorry, but I have not provided it as an answer, but as a reference comment. I don't know why the system presents it both as an answer and a reference comment :/
Something went wrong...
9 hrs
Reference:

Look-through entity

http://www.irs.gov/irb/2005-50_IRB/ar13.html
"In general, look-through entities are entities that flow certain tax consequences through to their owners. "
Something went wrong...
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