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

Author(s)

• International Fiscal Association

Bibliographic Information

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 Law International, c1995

• Pt. 1
• Pt. 2

Note

Texts in English, French, German, and Spanish

Published by Kluwer Law International, on behalf of the International Fiscal Association

Description and Table of Contents

Description

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.

Table of Contents

• 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.

by "Nielsen BookData"

Details

• NCID: BA40803853
• ISBN:
  • 9041107517
  • 9041107517
• Country Code: ne
• Title Language Code: eng
• Text Language Code: engfregerspa
• Place of Publication: Hague
• Pages/Volumes: 2 v. (839 p.)
• Size: 23 cm
• Parent Bibliography ID:
  • BA00705870