Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus
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 partners...
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Online Access: | http://dx.doi.org/10.1515/ntaxj-2015-0012 https://content.sciendo.com/view/journals/ntaxj/2015/2/article-p57.xml https://www.sciendo.com/pdf/10.1515/ntaxj-2015-0012 |
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crdegruyter:10.1515/ntaxj-2015-0012 2023-05-15T16:50:16+02:00 Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus Birket-Smith, Anna Holst 2015 http://dx.doi.org/10.1515/ntaxj-2015-0012 https://content.sciendo.com/view/journals/ntaxj/2015/2/article-p57.xml https://www.sciendo.com/pdf/10.1515/ntaxj-2015-0012 en eng Walter de Gruyter GmbH http://creativecommons.org/licenses/by-nc-nd/4.0 CC-BY-NC-ND Nordic Tax Journal volume 2015, issue 2, page 57-62 ISSN 2246-1809 journal-article 2015 crdegruyter https://doi.org/10.1515/ntaxj-2015-0012 2022-06-16T13:41:38Z 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. The Economic General Report is based on the Economic National Reports from Denmark, Sweden, Norway, and Iceland. This report will include relevant information from the four reports. It is not an exhaustive study of the effects of the tax treatment of partnerships. However, it will examine how taxation of partnerships changes the incentive to choose a certain form of organization and it will give an illustration on how the different tax rules in the Nordic countries work. Particularly, it seeks to identify asymmetries in the taxation of different types of company structures, and the role of partnerships in the business structure. Article in Journal/Newspaper Iceland De Gruyter (via Crossref) Norway Nordic Tax Journal 2015 2 57 62 |
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De Gruyter (via Crossref) |
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crdegruyter |
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English |
description |
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. The Economic General Report is based on the Economic National Reports from Denmark, Sweden, Norway, and Iceland. This report will include relevant information from the four reports. It is not an exhaustive study of the effects of the tax treatment of partnerships. However, it will examine how taxation of partnerships changes the incentive to choose a certain form of organization and it will give an illustration on how the different tax rules in the Nordic countries work. Particularly, it seeks to identify asymmetries in the taxation of different types of company structures, and the role of partnerships in the business structure. |
format |
Article in Journal/Newspaper |
author |
Birket-Smith, Anna Holst |
spellingShingle |
Birket-Smith, Anna Holst Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
author_facet |
Birket-Smith, Anna Holst |
author_sort |
Birket-Smith, Anna Holst |
title |
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
title_short |
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
title_full |
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
title_fullStr |
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
title_full_unstemmed |
Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus |
title_sort |
taxation of partnerships - economic general report for the nordic tax research council′s annual meeting on 22 may 2015 in aarhus |
publisher |
Walter de Gruyter GmbH |
publishDate |
2015 |
url |
http://dx.doi.org/10.1515/ntaxj-2015-0012 https://content.sciendo.com/view/journals/ntaxj/2015/2/article-p57.xml https://www.sciendo.com/pdf/10.1515/ntaxj-2015-0012 |
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Norway |
geographic_facet |
Norway |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Nordic Tax Journal volume 2015, issue 2, page 57-62 ISSN 2246-1809 |
op_rights |
http://creativecommons.org/licenses/by-nc-nd/4.0 |
op_rightsnorm |
CC-BY-NC-ND |
op_doi |
https://doi.org/10.1515/ntaxj-2015-0012 |
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Nordic Tax Journal |
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2015 |
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2 |
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57 |
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62 |
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1766040431230976000 |