TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat partnerships for tax treaty purposes when two states categorize a partnership-like entity differently, either as transparent or as opaque. This article examines why different treatment of other states' bodies (to use a ...
Year of publication: |
2002
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Authors: | Avery Jones, John F. ; Broe, Luc De ; Ellis, Maarten J. ; Raad, Kees van ; Gall, Jean-Pierre Le ; Torrione, Henri ; Miyatake, Toshio ; Roberts, Sidney I. ; Goldberg, Sanford H. ; Killius, Jürgen ; Maisto, Guglielmo ; Giuliani, Federico ; Vann, Richard J. ; Ward, David A. ; Wiman, Bertil |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 56.2002, 7, p. 288-320
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