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
著者
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,
Kluwer Law International, c1995
- Pt. 1
- Pt. 2
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Texts in English, French, German, and Spanish
Published by Kluwer Law International, on behalf of the International Fiscal Association
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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