Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus
From an economic perspective a partnership is an odd construction. Generally, an economist will distinguish between physical persons and companies. However, partnerships are a combination of a person and a company. This report will attempt to give an overview of how the taxation of partnerships affe...
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| Format: | Article |
| Language: | English |
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Sciendo
2015-12-01
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| Series: | Nordic Tax Journal |
| Online Access: | https://doi.org/10.1515/ntaxj-2015-0012 |