Author: Publisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Book Description
32nd Annual International Tax Conference: US taxation of partnerships in the international context: something old, something new and something blue?
Author: 32nd Annual International Tax Conference
Author: Florida Bar. Continuing Legal EducationPublisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Book Description
30th Annual International Tax Conference
Author: Florida Bar. Continuing Legal EducationPublisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Book Description
Issues in International Partnership Taxation
Author: A. H. M. DanielsPublisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 264
Book Description
Taxation of International Partnerships
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN: 9789087222550
Category : Double taxation
Languages : en
Pages : 604
Book Description
The taxation of partnerships in an international context is undoubtedly one of the most complex areas of (international) tax law. It is also of great importance from a practical point of view. This is particularly due to two conflicting principles: some countries treat partnerships as taxable entities, while others treat them as opaque or transparent and only see the partners as taxpayers for tax purposes. This difference in approach can lead to double taxation as well as double non-taxation. In addition, specific problems can arise in the case of triangular situations.0The tax treatment of partnerships is so difficult and so important from a practical as well as an academic/theoretical point of view that the OECD, back in 1999, published an extensive report on this subject, the so-called “OECD Partnership Report”. This document set forth in great detail the view of the OECD with respect to the taxation of international partnerships from the perspective of the state of source as well as the state of residence. The Report contained some general remarks on the taxation of partnerships, but was mainly built on examples of specific cases and their tax treatment.0 In 2014, the OECD Partnership Report celebrates its 15th anniversary. Consequently, it is high time to investigate if and how the ideas of the OECD have been adopted by various jurisdictions. This book aims first to give a short introduction on the taxation of international partnerships in individual jurisdictions, and then to answer the problems posed in the examples in the Partnership Report from each jurisdictionþs perspective. To get the full picture, the jurisdictions covered include the economically most important EU Member States and other European countries like Switzerland, next to Australia, Brazil, China and the United States.
Federal Taxation of Partnerships and Partners
Author: William S. McKeePublisher:
ISBN:
Category : Partnership
Languages : en
Pages : 818
Book Description
Federal Income Taxation of Partners and Partnerships in a Nutshell
Author: Karen C. BurkePublisher: West Academic Publishing
ISBN:
Category : Partnership
Languages : en
Pages : 484
Book Description
Introduction to the federal income taxation of US partners and partnerships. Chapters include introduction to partnership taxation, organization of a partnership, partnership tax accounting, partnership allocations, contributed property: Section 704(c), partnership liabilities, partner?partnership transactions, transfers of partnership interests, partnership distributions, death or retirement of a partner.
U.S. Taxation of Partnerships: Advanced Topics
Author: Felix LessamboPublisher: Kluwer Law International
ISBN: 9789403533834
Category :
Languages : en
Pages : 168
Book Description
As the number of businesses registered as partnerships continues to grow in the United States (U.S.)--there are now more than seven million--it is imperative for parties with business interests in the country to be fully informed of the challenges pertaining to this sui generis form of business and its intricate body of tax law. In an illustrative manner not covered by other books on the subject, this invaluable guide discusses, analyzes, dissects, and helps resolve issues arising in such contexts as accounting methods, anti-abuse rules, liabilities, dissolutions, mergers, and bankruptcy, with expert guidance on preparing partnership financial statements. With numerous boxed examples and references to important court cases, the author thoroughly describes such topics as the following: types of partnerships (LP, LLP, LLC, PTP); the two concepts of partnerships; partnership formation; transactions between partnership and partners; allocation of revenues among partners; the partnership taxable year; base erosion and anti-abuse tax (BEAT); centralized partnership audit regime; recourse and nonrecourse liabilities; and special tax rules for publicly traded partnerships (PTPs). Key abstract concepts are explained in a down-to-earth way, and all formal requirements--filing the partnership tax return (Form 1065), reporting, preparing for an audit, and so on--are clearly illustrated with examples. As the first book to describe the economics of partnerships in a concise and comprehensive manner, this book provides a reliable and authoritative overview of the complexities of U.S. partnership taxation and expounds the relevant rules in accessible language. It will be warmly welcomed by tax law practitioners, members of international and U.S. tax law associations, tax academics, and the international business communities with interests in the U.S.
Cases and Materials on Fundamentals of Partnership Taxation
Author: Stephen A. LindPublisher:
ISBN:
Category : Partnership
Languages : en
Pages : 492
Book Description
Partnership Taxation
Author: Arthur B. WillisPublisher: McGraw-Hill Companies
ISBN:
Category : Business & Economics
Languages : en
Pages : 884
Book Description