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

See all articles by Dr Daniel N. Erasmus

Dr Daniel N. Erasmus

Thomas Jefferson School of Law; Middlesex University

Date Written: October 9, 2009

Abstract

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

Erasmus, Dr Daniel N. and Erasmus, Dr Daniel N., A Summary of How Partnerships Are Taxed in Terms of International Law and Convention: An Entity or Transparent For Tax Purposes? (October 9, 2009). Thomas Jefferson School of Law Research Paper No. 1485907, Available at SSRN: https://ssrn.com/abstract=1485907 or http://dx.doi.org/10.2139/ssrn.1485907

Dr Daniel N. Erasmus (Contact Author)

Middlesex University ( email )

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Thomas Jefferson School of Law ( email )

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