pass through

pass through
1) фин., преим. мн. = pass-through security
2) гос. фин. сквозное налогообложение* (принцип налогообложения, согласно которому субъектом налогообложения является не компания, а ее владельцы, т. е. груз налогообложения снимается с компании и возлагается на ее владельцев, которые присоединяют доход от причитающейся им части компании к своим частным доходам и платят подоходные налоги исходя из общей суммы своих доходов; используется в основном при налогообложении партнерств)
3) гос. фин. предприятие [компания\] сквозного налогообложения (организационно-правовая форма предпринимательства, по отношение к которой применяется сквозное налогообложение)

Англо-русский экономический словарь.

Игры ⚽ Поможем написать курсовую

Смотреть что такое "pass through" в других словарях:

  • pass-through — pass′ through or pass′through n. 1) cvb a windowlike opening, as one for passing food or dishes between a kitchen and a dining area 2) cvb a place through which one passes or is obliged to pass • Etymology: 1950–55 …   From formal English to slang

  • pass through … — ˌpass ˈthrough… derived to go through a town, etc, stopping there for a short time but not staying • We were passing through, so we thought we d come and say hello. Main entry: ↑passderived …   Useful english dictionary

  • pass through — index endure (suffer), perambulate, permeate, pervade, traverse Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • pass-through — ☆ pass through [pas′thro͞o΄ ] n. an opening in a wall, as between a kitchen and dining room, often with a shelf, as for passing food …   English World dictionary

  • pass through — verb 1. make a passage or journey from one place to another (Freq. 18) The tourists moved through the town and bought up all the souvenirs; Some travelers pass through the desert • Syn: ↑transit, ↑move through, ↑pass across, ↑pass over •… …   Useful english dictionary

  • pass-through — The original type of MBS structure. In a pass through, investors own a pro rata claim to the cash flows from the pool of underlying mortgages. Each investor s pro rata share of interest and principal is remitted to the investor, passed through,… …   Financial and business terms

  • pass-through — /pas throoh , pahs /, n. 1. a windowlike opening, as one for passing food or dishes between a kitchen and a dining area. 2. a place through which one passes or is obliged to pass: Motorists used the park as a pass through. The new gate will be a… …   Universalium

  • pass through — phrasal verb [intransitive/transitive] Word forms pass through : present tense I/you/we/they pass through he/she/it passes through present participle passing through past tense passed through past participle passed through pass through something… …   English dictionary

  • pass through — phr verb Pass through is used with these nouns as the subject: ↑current, ↑pipe, ↑pipeline, ↑ray, ↑ripple, ↑route, ↑shudder Pass through is used with these nouns as the object: ↑airport, ↑gut, ↑immigration, ↑ …   Collocations dictionary

  • Pass-Through Certificates — (PTCs) are instruments that evidence 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… …   Wikipedia

  • pass-through security — UK US noun [C] FINANCE ► PASS THROUGH(Cf. ↑pass through) …   Financial and business terms

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