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Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus

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  • Birket-Smith Anna Holst

Abstract

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 affects the organization of businesses and the role played by partnerships in the business structure in the Nordic countries.

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  • Birket-Smith Anna Holst, 2015. "Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 57-62, December.
    • Handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:57-62:n:7
    DOI: 10.1515/ntaxj-2015-0012
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