INTM336940 - Double Taxation applications and claims: foundations, establishments and associations: What are foundations, establishments and associations
Foundations, establishments and associations may be legal entities in their country of formation. »Ê¹ÚÌåÓýappy may have some of the characteristics of charities, charitable trusts or family settlements. »Ê¹ÚÌåÓýappy will usually be unincorporated bodies governed by a board of trustees but some of them may be incorporated and governed by a board of directors.