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International Company Taxation

  • Ulrich Schreiber
Chapter
Part of the Springer Texts in Business and Economics book series (STBE)

Abstract

Taxpayers organize their economic activities in different legal forms, most notably sole proprietorships, partnerships and corporations. Civil law distinguishes between natural persons and legal persons. Sole proprietors are always natural persons, whereas the legal status of organizations depends on their corporate form. Partnerships, as a rule, have a limited legal personality. They can contract in the name of the partnership with third parties and the partners. The legal existence of a partnership may cease on a change of partners. By contrast, company law accords corporations full legal personality. A corporation, represented by its directors, can contract with third parties as well as with its own shareholders. The legal existence of a corporation is unaffected by a change in ownership of the shares. Some countries regard partnerships as companies with full legal personality (legal persons). Natural persons, partnerships and corporations may act as shareholders of corporations and partners of partnerships.

Keywords

Source Country Transfer Price Generally Accepted Accounting Principle Double Taxation Group Taxation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  • Ulrich Schreiber
    • 1
  1. 1.Business SchoolUniversity of MannheimMannheimGermany

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