Partnerships
Editor: Rijkele Betten

Why subscribe to Partnerships?

This online publication examines in depth the full international implications of all forms of partnership, with reference both to company law and tax law.
Benefits
  • Enables rapid and easy assimilation of detail through the use of common-format country chapters covering all major world economies.
  • Many problem areas are explained under each country chapter heading.
  • Fits the needs of all business people involved in establishing and maintaining international operations.
  • Frequent updates.
  • E-mail notification as soon as new changes are available.
Main contents

[PDF] View detailed contents

  • Introduction: types and uses of partnerships, including detailed documentation, with references to relevant laws and decrees, case law and a bibliography.
  • Company law, with reference to general partnerships and joint ventures, limited partnerships and all other partnerships, dealing with:
    • the source of law and formation of a partnership.
    • capital requirements and liabilities.
    • management .
    • records and fiduciary duties.
    • dissolution, winding-up and termination.
    • non-resident and/or alien partners.
    • resident partners in foreign partnerships.
  • Tax law, with reference to the characterization, capitalization and tax treatment of partnerships, domestic income tax aspects, net worth tax aspects and international income tax aspects.
Countries covered
Austria, Canada, France, Germany, Italy, Netherlands, South Africa, Spain, Switzerland, United Kingdom, United States
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