| 000 | 01118nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142455 _d142455 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200827104756.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967324 _aDai, Yue |
|
| 245 | 0 |
_aTaxation of foreign partnerships _bthe Chinese and French examples _c by Yue "Daisy" Dai |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS |
|
| 650 | 4 |
_948458 _aSOCIEDADES COLECTIVAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aFRANCIA _944475 |
|
| 650 |
_aCHINA _942888 |
||
| 773 | 0 |
_9162768 _oOP 138-Bis/2020/99/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 2, July 13, 2020, p. 231-235 |
|
| 942 | _cART | ||