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Centre for Commercial Law Studies

Partnerships in International Taxation

Date: 16 March 2022

About the event

Partnerships are a key entity for doing business, both for providing services (e.g. accounting and legal) and as collective investment vehicles. However, different jurisdictions have different ideas about what a partnership is, how it should be defined and how it should be taxed. These problems carry over to the international arena where they create tax mismatches (deliberate or accidental). They also affect the operation of tax treaties.

This seminar identified and resolved some of these core issues, with particular emphasis on the UK where partnerships have long been a very important business medium.


Dr Michael McGowan (PhD, MA, BCL) is a Visiting Professor of Tax Law at King's College, London, where, since 2017, he has taught the UK taxation of business enterprises and elements of EU Tax Law on the LLM in International Tax programme. He has also taught at Oxford, Warwick and the University of Amsterdam. He has a particular research interest in the characterisation of entities for tax purposes, together with the concept of tax transparency. He is an English solicitor and for many years, was a tax partner at major UK and US law firms. During that time, he spoke and lectured at professional conferences all over the world and especially in the United States. He still does consulting work for the major law firms. He completed his doctoral thesis at the Free University of Amsterdam in 2021.

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