Taxation of Foreign Partnerships: The Chinese and French Examples

Tax Notes International, Volume 99, Number 2, July 13, 2020

6 Pages Posted: 28 Aug 2020

See all articles by Yue Daisy Dai

Yue Daisy Dai

Shanghai University of Finance and Economics - School of Law

Date Written: July 13, 2020

Abstract

This article examines the problems that arise from conflicting domestic rules regarding the nature of partnerships and whether they should be considered residents entitled to the benefits of double tax agreements, with a focus on the practices in France and China.

Keywords: Partnerships, Tax, China, France

JEL Classification: K34

Suggested Citation

Dai, Yue, Taxation of Foreign Partnerships: The Chinese and French Examples (July 13, 2020). Tax Notes International, Volume 99, Number 2, July 13, 2020, Available at SSRN: https://ssrn.com/abstract=3678604

Yue Dai (Contact Author)

Shanghai University of Finance and Economics - School of Law ( email )

777 Guoding Road
Shanghai, 200433
China

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