Taxation of foreign partnerships the Chinese and French examples by Yue "Daisy" Dai
By: Dai, Yue
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES EXTRANJERAS | SOCIEDADES COLECTIVAS | IMPUESTOS | FRANCIA | CHINA
In:
Tax Notes International v. 99, n. 2, July 13, 2020, p. 231-235Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/2-2 (Browse shelf) | Available | OP 138-Bis/2020/99/2-2 |
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| OP 138-Bis/2020/99/13 Tax Notes International | OP 138-Bis/2020/99/2 Tax Notes International | OP 138-Bis/2020/99/2-1 GILTI and the BEAT | OP 138-Bis/2020/99/2-2 Taxation of foreign partnerships | OP 138-Bis/2020/99/2-3 Introducing a carbon pricing system in Nigeria | OP 138-Bis/2020/99/3 Tax Notes International | OP 138-Bis/2020/99/3-1 Treatment of losses under OECD Pillars 1 and 2 |
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.
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