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Flow-through entity

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This is an old revision of this page, as edited by Llavigne (talk | contribs) at 22:01, 16 October 2005 (A '''flow-through entity''' (FTE) is a corporate legal entity where income "flows through" to investors (unitholders) in the form of regular cash distributions.). The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.
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A flow-through entity (FTE) is a corporate legal entity where income "flows through" to investors (unitholders) in the form of regular cash distributions. Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only unitholders are taxed on the revenue. The two main types of FTEs are limited partnerships and income trusts.

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