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Subject: non-limited liability partnerships Пожалуйста, подскажите, non-limited liability partnerships - это компании с неограниченной ответственностью или партнерства с неогр. отв.?Речь идет о Великобритании. Заранее спасибо |
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CG28001 - Limited Liability Partnerships: Statutory rules The Limited Liability Partnership Act 2000 introduced TCGA92/S59A (subsequently clarified in the FA 2001 with no change of view) and makes it very clear that for the purposes of Income Tax and Capital Gains Tax a limited liability partnership (LLP) is treated in the same way as a non- limited liability partnership, see CG27000+. The LLP is not recognised as an entity in itself while trading. All Extra Statutory Concessions and Statements of Practice (for example D12) apply to LLPs as if they were normal partnerships while they are carrying on a trade or business. The LLP itself is regarded as transparent for tax purposes and each member is assessed to tax on their share of the LLPs income or gains. All reliefs are available to the members of a LLP as if they were partners. This situation applies until the LLP ceases to carry on a trade or business either at the end of a winding up process or by going into liquidation. |
| Да мне бы именно русское обозначение... Но все равно спасибо! |
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link 21.02.2007 1:29 |
| better компании (более объемное понятие) |
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