International Income Tax Problems of Partnerships (English & Foreign language, Paperback)

This volume provides an overview of an institution which remains one of the most complex phenomena in international tax treatment: partnerships. The general report analyzes 28 national reports and examines the tax treatment of partnerships in general, not just from the slant of the OECD Convention. In the report, the transparency concept is analyzed from three main angles: the source State of the income, the residence of the entity, and the residence of the partner.