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What is Taxation of Partnerships & Joint Ventures about?

1. Partnerships and joint ventures are classified as either subject to income tax or not subject to income tax. General professional partnerships and joint ventures undertaking construction projects or energy operations under a service contract with the government are not subject to income tax. 2. Partnerships and joint ventures not subject to income tax are still required to file an annual information return but are not taxed as an entity. Each partner is responsible for reporting their distributive share

Author

rav dano

Language

EN