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look through entity

Polish translation: podmot podatkowo przezroczysty

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:look through entity
Polish translation:podmot podatkowo przezroczysty
Entered by: whole grain
Options:
- Contribute to this entry
- Include in personal glossary

13:24 Feb 13, 2009
English to Polish translations [PRO]
Bus/Financial - Business/Commerce (general)
English term or phrase: look through entity
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).
whole grain
Local time: 02:26
(podatkowo) przezroczysty
Explanation:
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.
Selected response from:

Jerzy Matwiejczuk
Local time: 02:26
Grading comment
dziękuję bardzo!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4(podatkowo) przezroczysty
Jerzy Matwiejczuk
Summary of reference entries provided
Definition?MaKorz
Look-through entity
Jerzy Matwiejczuk

  

Answers


9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(podatkowo) przezroczysty


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

--------------------------------------------------
Note added at   9 godz. (2009-02-13 22:35:47 GMT)
--------------------------------------------------

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. "


--------------------------------------------------
Note added at   9 godz. (2009-02-13 22:36:21 GMT)
--------------------------------------------------

Tzn. podmiot podatkowo przezroczysty.

Jerzy Matwiejczuk
Local time: 02:26
Native speaker of: Native in PolishPolish
PRO pts in category: 299
Grading comment
dziękuję bardzo!
Login to enter a peer comment (or grade)




Reference comments


8 mins
Reference: Definition?

Reference information:
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 :/

MaKorz
Poland
Native speaker of: Native in PolishPolish
Login to enter a peer comment (or grade)

9 hrs
Reference: Look-through entity

Reference information:
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. "

Jerzy Matwiejczuk
Poland
Native speaker of: Native in PolishPolish
PRO pts in category: 299
Login to enter a peer comment (or grade)




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