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Partnership taxation
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Partnership taxation : ウィキペディア英語版
Partnership taxation
Partnership taxation is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.
==Common Law==
Many common law jurisdictions apply a concept called "flow through taxation" to partnerships. Partnerships are a flow-through entity where the taxes are assessed at the entity level but which are applied to the partners of the partnership.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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