Dai, Yue
Taxation of foreign partnerships the Chinese and French examples / by Yue "Daisy" Dai .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines the problems that arise from conflicting domestic rules regarding the nature of partnerships and whether they should be considered residents entitled to the benefits of double tax agreements, with a focus on the practices in France and China.
SOCIEDADES EXTRANJERAS
SOCIEDADES COLECTIVAS
IMPUESTOS
FRANCIA
CHINA
Tax Notes International 1048-3306v. 99, n. 2, July 13, 2020, p. 231-235
Taxation of foreign partnerships the Chinese and French examples / by Yue "Daisy" Dai .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines the problems that arise from conflicting domestic rules regarding the nature of partnerships and whether they should be considered residents entitled to the benefits of double tax agreements, with a focus on the practices in France and China.
SOCIEDADES EXTRANJERAS
SOCIEDADES COLECTIVAS
IMPUESTOS
FRANCIA
CHINA
Tax Notes International 1048-3306v. 99, n. 2, July 13, 2020, p. 231-235