In a normal — in a simple partnership, the partnership would not be taxed because it's you doing business just as partners, so you are taxed but not the partnership.

Russia and China have a relationship that is more than a simple strategic partnership, which will be further promoted, Putin said during his annual press conference.

Generally, a simple majority is all that is required, but certain decisions, such as changes to the partnership agreement, admission of new partners, the sale of the business, etc.