@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",
}