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Previous	OP 333/2002/9-4 Compulsory arbitration as a last resort in resolving tax treaty interpretation problems	OP 333/2003/10-1 Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Überseering	OP 333/2003/10-2 Direct tax provision potentially incompatible with EC law - a checklist for practitioners	OP 333/2003/10-3 The classification of partnerships for tax purposes	OP 333/2003/10-4 The taxation of artists and sportsmen after the "Arnoud Gerritse" decision	OP 333/2003/10-5 Taxation of individuals	OP 333/2003/10-6 Tax authorities issue recommendations on the taxation of Permanent Establishments	Next

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Biblioteca del Instituto de Estudios Fiscales

The classification of partnerships for tax purposes a comparative analysis Freek P.J. Snel and Cristian Lucas Mas