Dissolution of Indian partnerships

Indian law firm Sakshar Law Associates has published an article on the dissolution of Indian partnerships. It is available at:


Update on application of 'economic substance' requirement for partnerships on offshore jurisdictions

Law firm Macfarlanes has published an update on this requirement as applied in a number of offshore jurisdictions including Bermuda and the Isle of Man. See:


Short article on UK case on rational decisionmaking when allocating partner profits

Law firms Macfarlanes, and Kingsley Napley, have both published brief articles on the recent case of Tribe v Elborne Mitchell on the duty to act rationally when allocating profits. They are available at: 



Proposed changes to taxation of Israeli partnerships

Law Herzog Fox & Neeman have published a short article on these interesting proposed changes, available at:


Reforms to partnership formation law in Alberta, Canada

The Canadian province of Alberta has reformed its law on partnership formation. Law firm Burnet, Duckworth & Palmer has published a short article on this, 'Proclamation by the Government of Alberta streamlines formation process for limited partnerships', available at:


Canadian case on the authority of the general partners in a limited partnership

Law firm McCarthy Tétrault LLP has published a short on article, 'Enforcing the Unenforceable: Limited Partners May be Bound by Unauthorized Conduct of General Partner', on a recent Canadian caseADAG Corporation Canada Ltd v SaskEnergy Incorporated [2021] SKCA 74 which examined the extent to which the acts of a general partner acting outside their authority could bind the limited partners.

The article is available at:


The judgment is available at:



Modernisation of German partnership law

New German legislation to modernise partnership law was enacted earlier this month and will enter into force on 1 January 2024. Law firm Oppenhoff has published a short article on the new legislation, 'The German Act to Modernise the Law on Partnerships (Gesetz zur Modernisierung des Personengesellschaftsrechts - MoPeG) - amendments and the need for companies and partners to act'. It is available at:


Brief article on reforms to partnership law in Alberta, Canada

Law firms Bennet Jones, and Osler, Hoskin & Harcourt, have both published brief summaries of reforms to the disclosure requirements for limited partnerships in the province of Alberta in Canada. They are available at:




Brief article on partnership formation in the Philippines

Law firm FCB Law has published a brief article on partnership formation in the Philippines. It is available at https://lawyerphilippines.org/2021/06/03/forming-a-parnership/?utm_source=rss&utm_medium=rss&utm_campaign=forming-a-parnership

US Multistate Tax Commission's Project on State Taxation of Partnerships

Those with an interest in the taxation of US partnerships at State level may be interested in following the work of this project - further information is available at at https://www.mtc.gov/Uniformity/Project-Teams/Partnership-Tax.



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