학술논문
Calling on the bank manager
Document Type
Journal Article
Author
Source
Accountancy 2014, 152(1448), 31
Subject
Language
English
ISSN
0001-4664
Abstract
Criticises the tax rules on the disguised employment of salaried partners in law firms, who may be required to contribute capital or be reclassified as employees of the firm. Discusses whether the rules are particularly hard on partnerships which consistently make profits.