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II. Recognition of the Legal Personality of Business Organizations
(41,611 words)

Volume XIII: Business and Private Organizations | Chapter 11 (1974): Taxation of Business Organizations

Completed in December 1971; some later developments have been taken into account.

J. van Hoorn

A. Legal Personality of Business Organizations Under National Tax Law

i. Partnerships and Limited Liability Companies

15. General partnerships. – A partnership, as that term is used in this chapter, includes …

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J. van Hoorn, “II. Recognition of the Legal Personality of Business Organizations”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 29 January 2022 <http://dx.doi.org/10.1163/2589-4021_IECO_COM_131102>
First published online: 2018



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