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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 : http://www.llc-reporter.com/ 15.htm#anchor197 visited Dec. 15, 2013. Mullis, K., 2011. Check-the-Box and Hybrids : A Second Look at Elective U. S. Tax Classification for Foreign Entities. Tax Analysts, pp. 371.
Ibid, pp. 371. 301. 7701 2, 301. 7701 3 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, 2011. UNITED KINGDOM HM REVENUE & CUSTOMS, INTM 180010. Available : http:// www.hmrc.gov.uk/manuals/intmanual/intm180010.htm visited Dec. 15, 2013. UNITED KINGDOM HM REVENUE & CUSTOMS INTM180030. Available : http:// www.hmrc.gov.uk/manuals/intmanual/intm180030.htm visited Dec. 15, 2013. Milet, supra note 22 pp. 30. Canada Revenue Agency, Technical News No. 38. Available : http://www.cra-arc.gc.ca/e/ pub/tp/itnews-38/itnews-38-e.html Toc223828198 visited Dec. 20, 2013. ibid. LLC http://www.nta.go.jp/shiraberu/zeihokaishaku/joho-zeikaishaku/hojin/05/01.htm
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TMI http://www.meti.go.jp/meti lib/report/2012fy/e002324.pdf Boidman, N. and Kandev, M., Foreign Entity Classification and The Meaning of Corporation / Societe InTheIncomeTaxAct.Canadian Tax Journal, 57 (4), pp. 886, 2009. Mullis, supra note 18, pp. 377, 378.