The evaluation assesses whether the Partnership Instrument (PI) is fit for purpose and effective in delivering … an independent evaluation of the Partnership Instrument and to identify key lessons learned to improve current … the period since. The evaluation also considers the Instrument’s complementarities and synergies with the wider set of EU …

Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership … allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti …-income shifting rules -- Sales of partnership interests -- Property contributions and distributions -- Recharacterizing contributions …