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Subject: look-through entity 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.
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A “look-through entity” is a partnership, S corporation, trust, estate, disregarded entity or (for some purposes) a controlled foreign corporation if United States shareholders of the controlled foreign corporation in the aggregate own, directly or indirectly, at least 10 percent of the capital or profits of the partnership on any day during the partnership’s taxable year http://64.233.183.104/search?q=cache:zPoEr0WTuwwJ:www.sullcrom.com/files/Publication/27b4b0c5-506b-4e32-9dd0- ? |
| Спасибо большое. Я еще хотел спросить: может быть есть какая-то общепринятая дефиниция на русском языке? |
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