International income tax problems of partnerships Régime fiscal international des sociétés de personnes en matière d'impôt sur le revenu Internationale Einkommenssteuerprobleme bei Personengesellschaften Aspectos internacionales del impuesto sobre la renta de las sociedades de personas

書誌事項

International income tax problems of partnerships = Régime fiscal international des sociétés de personnes en matière d'impôt sur le revenu = Internationale Einkommenssteuerprobleme bei Personengesellschaften = Aspectos internacionales del impuesto sobre la renta de las sociedades de personas

(Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 80a ; subject 1)

Kluwer , International Fiscal Association, c1995

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注記

"49th Congress of the International Fiscal Association, Cannes, 1995"--Half t.p.

Texts in English, French, German, and Spanish

内容説明・目次

内容説明

This volume provides an overview of an institution which remains one of the most complex phenomena in international tax treatment: 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. 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.

目次

  • International Income Tax Problems of Partnerships, General Report
  • J.-P. le Gall. Introduction. I. International Aspects of the Tax Transparency of Partnerships. II. The Income of the Partner in the Partnership. III. Taxation of the Partner's Income. Conclusion. I: 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. II: General Report.

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詳細情報

  • NII書誌ID(NCID)
    BA27619951
  • ISBN
    • 9041107517
  • 出版国コード
    ne
  • タイトル言語コード
    eng
  • 本文言語コード
    engfregerspa
  • 出版地
    Deventer, the Netherlands,Rotterdam
  • ページ数/冊数
    857 p.
  • 大きさ
    23 cm
  • 親書誌ID
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