Characterisation of Other States’ Partnerships for Income Tax

Guglielmo Maisto, Gilda Federico, J John F. Avery, B Luc De, E Maarten J., R Kees, G Jean Pierre Le, T Henri, M Toshio, R Sidney I., G Sanford H., K Jürgen, V Richard J., W David A., W. Bertil

Research output: Contribution to journalArticle

Abstract

The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems
Original languageEnglish
Pages (from-to)288-320
Number of pages33
JournalBULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Publication statusPublished - 2002

Keywords

  • income tax

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