This Decision established the original conditions for the tax treatment of partnerships and foundations under Articles 16 and 17 of the Corporate Tax Law. It stipulated that an Unincorporated Partnership opting to be a Taxable Person must notify the Authority of any partner changes within 20 business days. For a Foreign Partnership to be treated as an Unincorporated Partnership, it required an annual declaration and adequate tax information sharing arrangements with its home jurisdiction. This legislation has since been entirely repealed and is no longer in effect, having been superseded by a subsequent decision.