transparent entity definition
transparent entity means an entity in respect of which the entire profits and gains are treated under the law of another jurisdiction as attributable to and taxable on some or all of the participators or partners in the entity in question. In the case of a transparent entity, tax residence in another jurisdiction must be demonstrated by reference to each of the participators or partners on whom the entity’s profits are taxable.
transparent entity means an entity which is resident in a member State other than the United Kingdom and is listed as a company in the Annex to the Mergers Directive, but—
transparent entity means an entity which is resident in a member State other than the United Kingdom and is listed as a company in the Annex
More Definitions of transparent entity
transparent entity means an entity:
transparent entity means an entity which is resident in a member State other than the United Kingdom and is listed as a company in the Annex to the Mergers Directive, but which does not have an ordinary share capital (within the meaning given by section 832 of the Taxes Act).
transparent entity means any person who complies with the criteria of “transparency” as specified by Clause 1 of Paragraph 1 of Section 3 of Act CXCVI of 2011 on the national property;