Corporation
10 June 2016 STEP Roundtable Q. 8, 2016-0634951C6 - U.S. LLPs & LLLPs Classification -- attach -- Corporation
perhaps potential flexibility in applying the transition of LLPs from partnerships to corporations
2015 Ruling 2014-0541951R3 - Foreign Affiliate Debt Dumping -- attach -- Corporation
proportionate distribution by LLP treated as dividend
26 May 2016 IFA Roundtable Q. 1, 2016-0642051C6 - Classification of U.S. LLPs & LLLPs -- attach -- Corporation
Delaware and Florida LLPs and LLLPs as corporations
4 October 2010 Internal T.I. 2008-0289461I7 - Netherlands Antilles private foundation -- attach -- Corporation
Netherlands Antilles private foundation qualifies as a trust notwithstanding its separate legal personality
24 November CTF Annual Roundtable, Q.7 -- attach -- Corporation
Delaware and Florida LLPs and LLLPs likely are corporations/LLCs generally are corporations
Nathan Boidman, "Anson and U.S. LLCs: A Canadian Perspective", Tax Notes International, August 3, 2015, p. 439. -- attach -- Corporation
Matias Milet, "Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries", 2011 Canadian Tax Journal, Vol 59, p. 25 -- attach -- Corporation
HMRC v. Anson, [2013] EWCA Civ 63, rev'd supra -- attach -- Corporation
LLC not fiscally transparent
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) -- attach -- Corporation
corporation has separate legal personality
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