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Everything about Flow-through entity
Business entity which is transparent for tax purposes
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. Wikipedia →
🧭 Start here: a 6-step reading path
- Read the overview: Flow-through entityA 5-minute orientation
- Pick up a classic book: Taxation for decision makersThe most-reprinted book on the subject
- Read the landmark paper: The value of a flow-through entity in an integrated corporate tax systemCited 29 times
- Go sideways: Limited liability companyA closely related topic
- Go sideways: S corporationA closely related topic
📖 Definitions
No dictionary entry for this exact phrase.
🗂️ The subject at a glance
🏆 Landmark papers (most cited)
📚 Books worth reading
Taxation for decision makersShirley Dennis-Escoffier, Karen Fortin · 2003
Accounting for dummiesJohn A. Tracy · 2009
The web application hacker's handbookDafydd Stuttard, Marcus Pinto · 2007
The Conspirators HierarchyJohn Coleman · 1992
Treaty Occupationay ToxicologySuelen Queiroz · 2010
Cost of capitalShannon P. Pratt · 1998- 📕(WCS)TX 522 Fall 2004 "Income taxation of Flow Through Entities"Kathleen BXS Online - Weiden · 2005
Fundamentals of taxation 2016Ana M. Cruz · 2016
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
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