This Cahier provides a wide overview of an institution which remains one of the most complex and fascinating phenomena in international tax treatment, i.e. Partnerships. The general report analyzes 28 national reports and examines the tax treatment of Partnerships in general, not just from the slant of the OECD Convention.
<p class=copymedium>In the report, the transparency concept is analyzed from three main angles: the source State of the income, the residence of the entity, and the residence of the partner.
Sprache
Verlagsort
Zuidpoolsingel
Niederlande
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Research
Maße
Gewicht
ISBN-13
978-90-411-0751-0 (9789041107510)
Schweitzer Klassifikation
<ol class=copymedium><li class=copymedium>International Aspects of the Tax Transparency of Partnerships<li class=copymedium>The Income of the Partner in the Partnership<li class=copymedium>Taxation of the Partner's Income<li class=copymedium>National Reports. Australia. Austria. Belgium. Brazil. Canada. China (Taiwan). Denmark. Finland. France. Germany. Hong Kong. Indonesia. Israel. Italy. Japan. Korea, Republic. Luxembourg. Mexico. Netherlands. New Zealand. Norway. Peru. Portugal. Spain. Sri Lanka. Sweden. Switzerland. UK. USA</ol></ol>
