ISO 9001:2015

PASS THROUGH INVESTMENT ENTITIES: A CRITICAL EVALUATION OF GOVERNANCE AND TAXATION OF SECURITISATION IN INDIA

Vineet Sodhani & Prof. (Dr.) SC Bardia

“Pass-Through Entities” (PTEs) are legal entities where the income "passes through" i.e., it passes through the hands of the entity to the ultimate owner (viz. investors). In other words, the income of the entity is passed on and treated as the income of the investors or owners.

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Keywords: PTEs, Ultimate Owner, Income, Flow-through Entities, Financiers .


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