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International Company Taxation

In: International Company Taxation

Author

Listed:
  • Ulrich Schreiber

    (University of Mannheim)

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.

Suggested Citation

  • Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, in: International Company Taxation, edition 127, chapter 1, pages 1-25, Springer.
    • Handle: RePEc:spr:sptchp:978-3-642-36306-1_1
    DOI: 10.1007/978-3-642-36306-1_1
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    Citations

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    Cited by:

    1. Anatoliy Kostruba, 2018. "The Place and Role of Right Depriving Legal Facts in the Legal Regulation Mechanism of Civil Property Relations [El lugar y el papel de los derechos que privan los hechos legales en el mecanismo de," Post-Print hal-02506003, HAL.
    2. Hansrudi Lenz, 2020. "Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale," Journal of Business Ethics, Springer, vol. 165(4), pages 681-697, September.
    3. Omar Sebastián Cabrera Cabrera, 2016. "El Establecimiento Permanente: Especial Énfasis En La Cláusula De Agencia," Books, Universidad Externado de Colombia, Facultad de Derecho, number 849, htpr_v3_i.
    4. Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.

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