International Tax Handbook - ITHCONT16

international tax handbook: contents

INTERNATIONAL ASPECTS OF PARTNERSHIPS

TH1600Partnerships: international aspects: introduction
ITH1601Foreign partnerships and overseas partnerships
ITH1602+Position without Section 112
ITH1604+Section 112
ITH1609Partnerships: international aspects: residence
ITH1612+Control and management
ITH1617Partnerships: international aspects: ICTA88 S112: effects
ITH1618Partnerships: international aspects: David Frost case
ITH1619+The David Frost case
ITH1622+When is foreign partnership treatment acceptable?
ITH1629Partnerships: international aspects: decline of CV advantages
ITH1630Partnerships: international aspects: continuing CV advantages
(The text at this point has been withheld under the Code of Practice on Access to Government Information)
ITH1635+Partnership loss importation
ITH1639Partnerships: international aspects: nowhere Ltd.partnerships
ITH1643+United Kingdom representative partners in foreign partnership
ITH1649+Section 112 and companies
ITH1654+Double Taxation Agreements and partnerships
ITH1657+Use of Double Taxation Agreements to avoid Case V
ITH1664Partnerships: non-resident partners: domestic law
ITH1667Partnerships: non-resident partners: treaty law
ITH1668+BVCA partnerships: non-residents
ITH1672+Overseas business organisations
ITH1678+European Economic Interest Groupings (EEIGs)





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