hat
Metòd taksasyon pas-a kapab tou de se yon boon ak yon nwuizans. Pou egzanp, kite a pran yon konpayi imajinè yo te rele Wallaby, Inc. Nou pral di gen twa patnè, Jan, Jack, ak Jakòb, ak Jan posede 50%, Jack jan mèt 25%, ak Jakòb rès 25% la. Wallaby, Inc. touche $ 10 milyon dola ane pase a kòm revni nèt. Nan moman taks, John ap gen pou reklame $ 5 milyon, Jack $ 2.5 milyon, ak Jakòb rès $ 2.5 milyon. Si Jan, kòm pwopriyetè majorite a, deside pa distribye pwofi nan revni nèt, John, Jack ak Jakòb ap toujou gen responsablite pou taks sou salè yo tankou si yo te yon distribisyon fèt nan fason sa, menm si pa youn nan twa a te resevwa yon aktyèl. distribisyon lajan kach. Sitiyasyon sa a ka manipile atravè sa yo rele yon "peze jwe" pa yon patnè majorite (oswa patnè nan konplisite) nan yon tantativ pou peze soti yon patnè minorite oswa endezirab.
eng
This pass-through taxation method can be both a boon and a nuisance. For example, let’s take an imaginary company named Wallaby, Inc. We’ll say there are three partners, John, Jack, and Jacob, with John owning 50%, Jack owning 25%, and Jacob the remaining 25%. Wallaby, Inc. earned $10 million last year as net income. At tax time, John will have to claim $5 million, Jack $2.5 million, and Jacob the remaining $2.5 million. If John, as the majority owner, decides not to distribute the net income profit, John, Jack and Jacob will still be liable for taxes on the earnings as if a distribution was made in that manner, even though none of the three received an actual cash distribution. This situation can be manipulated via what is termed a “squeeze play” by a majority partner (or partners in collusion) in an attempt to squeeze out a minority or undesirable partner.