Pass-Through Tax Status

Recently, asset reconstruction companies (ARCs) urged the government to extend pass-through tax status to Alternative Investment Funds (AIFs) investing in Security Receipts (SRs).

  • Pass-through status is a tax rule where the business or fund itself does not pay corporation tax on its income.
  • Normally, the same income can be taxed twice: once as corporation tax at the firm level and again when it is received by shareholders or investors.
  • Under pass-through status, the income generated by the fund (Pass-Through Entities) is taxed only in the hands of the investor, and the fund (Pass-Through Entities) does not pay tax on that ....
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