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pass-through

Italian translation: regime di tassazione pass-through/trasparente

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07:41 Sep 28, 2011
English to Italian translations [PRO]
Bus/Financial - Finance (general) / taxes
English term or phrase: pass-through
Contesto/definizione:
"The income to the entity is not taxed at the entity level; however, the entity does complete a tax return. The income or loss as shown on this return is “passed through” the business entity to the individual shareholders or interest holders, and is reported on their individual tax returns. S corporations and LLCs are both pass-though tax entities."
Audrey Pate
Italy
Local time: 18:48
Italian translation:regime di tassazione pass-through/trasparente
Explanation:
pass through= fiscalmente trasparente

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Note added at 39 min (2011-09-28 08:21:37 GMT)
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www.group.intesasanpaolo.com/.../studio_fondi_immobiliari_s... file: PDF/Adobe Acrobat - Visualizzazione rapida
fiscale come look through vehicle, cioè soggetti fiscalmente trasparenti ...... una società di persone fiscalmente trasparente (pass-through partnership), ..

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Note added at 40 min (2011-09-28 08:21:59 GMT)
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freeforumzone.leonardo.it/lofi/-...dei...passivi.../D3794419.htmlValore fiscalmente riconosciuto € 4.000,00 ..... Il regime fiscale della trasparenza (pass-through) oltre che opzionabile da alcune S-corporation può essere .

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Note added at 40 min (2011-09-28 08:22:24 GMT)
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http://www.proz.com/kudoz/english_to_italian/finance_general...
Selected response from:

Ivana Giuliani
Italy
Local time: 18:48
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4per trasparenza
Paolo Troiani
3 +1passata
harry2004
3regime di tassazione pass-through/trasparente
Ivana Giuliani


  

Answers


38 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
regime di tassazione pass-through/trasparente


Explanation:
pass through= fiscalmente trasparente

--------------------------------------------------
Note added at 39 min (2011-09-28 08:21:37 GMT)
--------------------------------------------------

www.group.intesasanpaolo.com/.../studio_fondi_immobiliari_s... file: PDF/Adobe Acrobat - Visualizzazione rapida
fiscale come look through vehicle, cioè soggetti fiscalmente trasparenti ...... una società di persone fiscalmente trasparente (pass-through partnership), ..

--------------------------------------------------
Note added at 40 min (2011-09-28 08:21:59 GMT)
--------------------------------------------------

freeforumzone.leonardo.it/lofi/-...dei...passivi.../D3794419.htmlValore fiscalmente riconosciuto € 4.000,00 ..... Il regime fiscale della trasparenza (pass-through) oltre che opzionabile da alcune S-corporation può essere .

--------------------------------------------------
Note added at 40 min (2011-09-28 08:22:24 GMT)
--------------------------------------------------

http://www.proz.com/kudoz/english_to_italian/finance_general...

Ivana Giuliani
Italy
Local time: 18:48
Native speaker of: Native in ItalianItalian
PRO pts in category: 200
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42 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
passata


Explanation:
The income or loss as shown on this return is “passed through” the business entity to the

Il reddito o la perdita come iscritti su questa dichiarazione dei redditi è "passata" dall'entità aziendale agli azionisti....

Insomma non metterei attraversata ne direi passata attraverso.

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Note added at 1 hr (2011-09-28 08:53:57 GMT)
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Pass-trough tax entities va tradotto come entità fiscalmente trasparenti come da giusta risposta qui sopra.

C'è chiaramente la necessità di tradurre il significato della prima frase mentre si deve aderire alla seconda. La seconda è ufficiale a tutti gli effetti, ma non mi farei spaventare perché la prima frase spiega il meccanismo della trasparenza fiscale della seconda.

harry2004
Italy
Local time: 18:48
Specializes in field
Native speaker of: Italian
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  cristianac: concordo con la spiegazione e la proposta di traduzione- anche: trasferiti dalla società in capo ai soci-
1 hr
  ->  bella
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
per trasparenza


Explanation:
L'utile o la perdita dichiarati vengono trasferiti per trasparenza ai singoli azionisti o titolari di quote e sono riportati nelle loro dichiarazioni dei redditi personali

Paolo Troiani
Italy
Local time: 18:48
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 81
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