There are special rules of partnership in its double tax conventins,which provide that the partnership can prossess the full or part of qulification of the convention and entitlement to benefits under the convention.
德国国内法将合伙企业视为纳税虚体,在其双边税收协定中,与一些缔约伙伴制定了有关合伙企业的特别规则,规定合伙企业具有完全协定资格或部分协定资格,能够享受协定优惠。
Legal relation is the one between mother and son companies ,so it is necessary for companies to apply to 《Corporate Law》as well as to borrow experience from foreign countries to set special regulations.
企业集团内的法律关系主要是母子公司关系 ,对此 ,不仅要适用《公司法》 ,而且要借鉴国外立法和司法实践的经验进行特别规制。