Partnerships

Author

Vincent OOI, Singapore Management UniversityFollow

Publication Type

Blog Post

Version

acceptedVersion

Publication Date

12-2017

Abstract

Partnerships and tax—overview: The statutory definition of a partnership is the “relation which subsists between persons carrying on a business in common with a view of profit”. Those persons could be natural persons, or other legal entities such as companies or trustees. However, a registered company under the Companies Act (Cap. 50) (2006 Rev. Ed.) is not a partnership.

Keywords

Partnerships, taxation, Singapore, corporate law

Discipline

Asian Studies | Commercial Law | Tax Law

Research Areas

Corporate, Finance and Securities Law

Publication

Lexis Practical Guidance Singapore Tax

First Page

1

Last Page

22

Publisher

Lexis

Embargo Period

4-22-2021

Citation

OOI, Vincent. Partnerships. (2017). Lexis Practical Guidance Singapore Tax. 1-22.
Available at: https://ink.library.smu.edu.sg/sol_research/3244

Copyright Owner and License

Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.