Characterisation of Other States’ Partnerships for Income Tax

Guglielmo Maisto; 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; Gilda Federico; V Richard J.; W David A.; W. Bertil

Characterisation of Other States’ Partnerships for Income Tax

Guglielmo Maisto
, 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
, Gilda Federico
, V Richard J.
, W David A.
, W. Bertil

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

Original language	English
Pages (from-to)	288-320
Number of pages	33
Journal	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Publication status	Published - 2002

Keywords

income tax

Cite this

@article{1b87743e4e114536b829cb8e97567703,

title = "Characterisation of Other States{\textquoteright} Partnerships for Income Tax",

abstract = "The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems",

keywords = "income tax, income tax",

author = "Guglielmo Maisto and \{John F. Avery\}, J and \{Luc De\}, B and \{Maarten J.\}, E and R Kees and \{Jean Pierre Le\}, G and T Henri and M Toshio and \{Sidney I.\}, R and \{Sanford H.\}, G and K J{\"u}rgen and Gilda Federico and \{Richard J.\}, V and \{David A.\}, W and W. Bertil",

year = "2002",

language = "English",

pages = "288--320",

journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: [email protected], INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",

}

TY - JOUR

T1 - Characterisation of Other States’ Partnerships for Income Tax

AU - Maisto, Guglielmo

AU - John F. Avery, J

AU - Luc De, B

AU - Maarten J., E

AU - Kees, R

AU - Jean Pierre Le, G

AU - Henri, T

AU - Toshio, M

AU - Sidney I., R

AU - Sanford H., G

AU - Jürgen, K

AU - Federico, Gilda

AU - Richard J., V

AU - David A., W

AU - Bertil, W.

PY - 2002

Y1 - 2002

N2 - The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

AB - The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

KW - income tax

UR - http://hdl.handle.net/10807/23673

M3 - Article

SN - 0007-4624

SP - 288

EP - 320

JO - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

JF - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

ER -

Characterisation of Other States’ Partnerships for Income Tax

Abstract

Keywords

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