Introduction / Florian Haase -- General Concepts of Partnership Taxation / Florian Haase -- Australia / Michael Dirkis -- Austria / Gerald Toifl -- Brazil / Marcos Andre Vinhas Cata~o -- Canada / Geoffrey Loomer -- China / Jianhong Liu -- France / Philippe Derouin -- Germany / Florian Haase and Daniela Steierberg -- India / Bijal Ajinkya and Daksha Baxi -- Italy / Maricla Pennesi and Massimo Giaconia -- Netherlands / Paulus Merks and Sebastian Frankenberg -- Singapore / Nicholas Neo -- Spain / Ignacio del Val -- Switzerland / Samuel Du¨rr -- United Kingdom / Stephen Hoyle -- United States / Linda E.S. Pfatteicher and Chris Kotarba.