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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

  1. Read the overview: Flow-through entityA 5-minute orientation
  2. Pick up a classic book: Taxation for decision makersThe most-reprinted book on the subject
  3. Read the landmark paper: The value of a flow-through entity in an integrated corporate tax systemCited 29 times
  4. Go sideways: Limited liability companyA closely related topic
  5. Go sideways: S corporationA closely related topic

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