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The Limited Partnership in International Tax Planning

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File Size: 107 KB
Print Length: 88 pages
Publisher: International Tax Planning Association (March 12, 2012)
Publication Date: March 12, 2012
Sold by: Amazon Digital Services LLC
Language: English
ASIN: B007JXV0DW
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Word Wise: Enabled
Lending: Not Enabled
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A limited partnership may have an officially recognised presence in a jurisdiction, with an address and in some places a registered number, but nevertheless be treated as wholly transparent for tax purposes, with the consequence that it may receive income whose source is outside the jurisdiction and distribute it to partners who reside outside the jurisdiction, without giving rise to any tax liability in the jurisdiction in which it is establishe...

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