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1 LPS LPS LPS LPS LPS LPS

2 LPS LLC LPS LLC

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24 LPS LPS LPS LPS LPS LPS LPS LPS LPS The Revised Uniform Limited Partnership Act LPS LPS LPS

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29 LPS LPS LPS a LPS a LPS f LPS LPS LPS a LPS LPS LPS LPS LPS

30 LPS LPS LPS LPS

31 LPS LPS

32 LPS

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34 Gevurtz, A., 2012, Way Delaware LLCS?. Oregon Law Review, 91 (1), pp. 57. LEX/DB LEX/DB LEX/DB LPS TKC STAFF OF THE JOINT COMMITTEE ON TAXATION, 1997 last update, Review of Selected Entity Classification and Partnership. Available : 15.htm#anchor197 visited Dec. 15, Mullis, K., Check-the-Box and Hybrids : A Second Look at Elective U. S. Tax Classification for Foreign Entities. Tax Analysts, pp. 371.

35 Ibid, pp , Memec plc v.the commissioners of Inland Revenue 1998 STC754. Milet, M. Hybrid Foreign Entities, Uncertain Domestic Categories : Treaty Interpretation Beyond Familiar Boundaries. Canadian Tax Journal, 59 (1), pp. 42, UNITED KINGDOM HM REVENUE & CUSTOMS, INTM Available : visited Dec. 15, UNITED KINGDOM HM REVENUE & CUSTOMS INTM Available : visited Dec. 15, Milet, supra note 22 pp. 30. Canada Revenue Agency, Technical News No. 38. Available : pub/tp/itnews-38/itnews-38-e.html Toc visited Dec. 20, ibid. LLC

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37 TMI lib/report/2012fy/e pdf Boidman, N. and Kandev, M., Foreign Entity Classification and The Meaning of Corporation / Societe InTheIncomeTaxAct.Canadian Tax Journal, 57 (4), pp. 886, Mullis, supra note 18, pp. 377, 378.

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