English to French Bus/Financial

Please an idea about broker proceeds and flow-through entity, and withholding rate pools in the following phrases :
"Broker proceeds are le gross proceeds of an asset to the extent that the gross proceeds is paid to a US non-exempt recipient"

"A flow-through entity is a foreign partnership to the extent it is treated as fiscally transparent under section ....."

"QI shall determine withholding rate pools based ont valid documentation or if a payment cannot be associated with documenation, on the presumption rules."
Thank U.