Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

pass-through

adj. (Of a seller's or lessor's costs) chargeable to the buyer or lessee. - Also termed pass-along.

pass-through security

A security that passes through payments from debtors to investors. ( Pass-through securities are usu. assembled and sold in packages to investors by private lenders who deduct a service fee before passing the principal and interest payments through to the investors.

pass-through taxation

The taxation of an entity's owners for the entity's income without taxing the entity itself. ( Partnerships and S corporations are taxed under this method. - Also termed conduit taxation.