A Summary of How Partnerships Are Taxed in Terms of International Law and Convention: An Entity or Transparent For Tax Purposes?
8 Pages Posted: 9 Oct 2009 Last revised: 15 Dec 2009
Date Written: October 9, 2009
This paper summarizes the international tax principles applicable to partnerships where they may be treated as transparent or entities for tax purposes. The different treatment of partnerships for tax purposes poses problems with double taxation, that can only be properly remedied through bilateral tax conventions.
Keywords: international tax, partnerships, transparent, entity, double tax convention, oecd, model convention
JEL Classification: K10, K33, K34
Suggested Citation: Suggested Citation