Spanish translation: traspaso de atributos impositivos o rebajas de impuestos
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:
flow through of tax attributes
traspaso de atributos impositivos o rebajas de impuestos
English to Spanish translations [PRO] Bus/Financial - Business/Commerce (general)
English term or phrase:flow through of tax attributes
Investment companies are corporate entities used as fund vehicles. The corporate entities used in the hedge fund industry are usually established in domiciles with legislation that include few regulatory requirements. The structure does not normally provide for a flow through of tax attributes to shareholders. Shareholders hold an investment in the fund and recognize capital gain on the disposition of the fund investment rather than based on the underlying transactions of the fund itself.