Anson v. HMRC, [2015] UKSC 44 -- attach -- Corporation
profits of LLC earned directly by members
Corporation
29 January 2002 External T.I. 2001-0085845 - Limited Liability Company -- attach -- Corporation
IT-343R "Meaning of the Term Corporation" -- attach -- Corporation
John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20 -- attach -- Corporation
Jessica Fabbro, "What is an LLC?", CCH Tax Topics, No. 2067, 20 October 2011, p.1 -- attach -- Corporation
Andersen, Wilkie, "U.S. and Third-Country Limited Liability Companies Provide Opportunities for Canadian Multinationals", Tax Management International Journal, Vol. 25, No. 5, 10 May 1996, p. 291. -- attach -- Corporation
27 June 1994 External T.I. 9408195 - CORPORATE STATUS OF A NOVA SCOTIA CO. (HAA 6363-1) -- attach -- Corporation
17 February 1994 External T.I. 9327905 F - Barbadian Limited Liability Company (Barbados Treaty) -- attach -- Corporation
4 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1022) -- attach -- Corporation
93 C.M.TC - Q. 12 -- attach -- Corporation
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