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    UNITED STATES

    Start up a partnership or joint venture with these customizable template agreements and forms.


    Under U.S. tax laws, partnerships do not pay their own income tax (unlike a corporation). Instead, the partners each pay tax on their distributive share of the partnership's taxable income. Joint ventures are treated like partnerships for income tax purposes.

    Domestic partnerships and joint ventures are governed by the laws of the State in which they originated. Foreign joint ventures which include US partners are subject to international trade laws and the laws of the country in which they will be operating.

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