Can unincorporated partnerships form a tax group?
Unincorporated Partnerships are a contractual relationship between two or more persons that do not have distinct legal personality separate from their partners / members. As Unincorporated Partnerships are not juridical persons in their own right, hence they cannot be part of a Tax Group. This applies even if an Unincorporated Partnership is treated as a Taxable Person on the basis of an approved application by its partners under Article 16(8) of the Corporate Tax Law.