Lang, Michael
Description
This unique work provides a timely and critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first c
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omprehensive analysis on the tax treatment of partnerships and will be the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarises these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here will be of significant value to practitioners and researchers dealing with this complex subject matter. The Application of the OECD Model Tax Convention to Partnerships is the result of extensive research and a number of seminars organised by the Department of Austrian and International Tax Law at the University of Economics and Business Administration in Vienna.
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Genres
No genres specified
Tags
Taxation
Corporations
Impôts
Partnership
Sociétés
Reading Moods
Intellectual & Thought-Provoking
Charming & Quirky
Contributors
No contributors specified
Publishing Info
Publisher
Kluwer Law International
Month-Year
Feb, 2000
ISBN
ISBN-13: 9789041180551
ISBN-10: 9041180559
Language
English
No. of Pages
102
Format
E-book
Awards & Recognition
No awards specified
Available at
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