The idea that qualifying investment companies and REITs should be allowed to avoid double taxation by passing interest, dividend income and capital gains directly to shareholders, without also incurring a tax liability.
Related information about conduit theory:
- Conduit Theory Definition | Investopedia
A theory stating that an investment firm that passes all capital gains, interest and dividends on to its customers/shareholders shouldn't be levied at the corporate ...
- Conduit theory - Financial Dictionary - The Free Dictionary
A theory that because investment companies are merely conduits for capital gains, dividends, and interest, which are in fact passed through to shareholders, the ...
- What is conduit theory? definition and meaning
Definition of conduit theory: The idea that qualifying investment companies and REITs should be allowed to avoid double taxation by passing interest, dividend ...
- Conduit Theory: Definition from Answers.com
theory regulating investment companies such as real estate investment trusts and mutual funds holding that since such companies are pure conduits for all.
- What is the Conduit Theory?
The conduit theory is an understanding that has to do with the taxation applied to an investment firm. Essentially, the conduit theory states that if the firm routinely ...
- conduit theory - Invest Definition
conduit theory definition: The theory that states that because regulated investment companies merely act as conduits for the passage of dividends, interest, and ...
- Conduit Theory of Investment : NobleTrading Blog
Feb 22, 2010 ... Conduit theory, also known as pipeline theory, is related to avoiding double taxation; taxation at both corporate and individual levels.
- Conduit theory Definition - NASDAQ.com
Conduit theory: read the definition of Conduit theory and 8000+ other financial and investing terms in the NASDAQ.com Financial Glossary.