How high are the corporate income tax in Scotland?
The limited partnership is seen as a «flow-through» structure, which means it is not liable to any corporate taxes.
- The partners are liable to pay an income tax to the Irish Tax Administration if they are resident of Ireland and/or if the profits have been generated on the soil of Scotland
- Therefore, profits generated out of Scotland attributed to partners also out of Scotland will not be taxed
What Double-tax treaties has Scotland LP?
Many countries have bilateral conventions to avoid double taxation and prevent fiscal evasion
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Status: End of 2020