Description
Tax Lawyer, Vol. 56, No. 4 MULTINATIONAL SERVICE PARTNERSHIPS 779 779 THE UNRESOLVED TAX STATUS OF MULTINATIONAL SERVICE PARTNERSHIPS AND THEIR PARTNERS Kimberly S. Blanchard* I. INTRODUCTION AND SCOPE Multinational partnerships (“MNPs”), still a relative rarity, present many unresoolve tax issues. For purposes of this article, the term MNP refers to an entity generally recognized as a partnership in two or more countries, having offices in two or more countries and partners who are residents of...

Advertisement