INTM180030 - Foreign entity classification for UK tax purposes: List of Classifications of Foreign Entities for UK tax purposes
ANGUILLA |
|
|
|
||
|
|
Partnership |
Transparent |
Oct-91 |
|
|
LLC |
Limited Liability Company |
Opaque |
Jan-08 |
|
|
|
|
|
|
|
ARGENTINA |
|
|
|
||
|
Srl |
Sociedad de responsibilidad limitada |
Opaque |
Jun-58 |
|
|
|
|
|
|
|
ARMENIA |
|
|
|
||
|
LLC |
Limited Liability Company |
Opaque |
May-06 |
|
|
|
|
|
|
|
AUSTRALIA |
|
|
|
||
|
LP |
Limited Partnership |
Transparent |
Sep-07 |
|
|
|
Unit Trust |
Transparent |
Apr-07 |
|
|
|
|
|
|
|
AUSTRIA |
|
|
|
||
|
KG |
Kommanditgesellschaft |
Transparent |
Aug-71 |
|
|
KEG |
Kommand Erwerbsgesellschaft |
Transparent |
Nov-03 |
|
|
GmbH & Co KG |
|
Transparent |
May-02 |
|
|
GmbH |
Gesellschaft mit Beschrankter Haftung |
Opaque |
Nov-05 |
|
|
AG |
Aktiengesellschaft |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
BELGIUM |
|
|
|
||
|
SPRL |
Societe de privee a responsabilite limitee |
Opaque |
Aug-94 |
|
|
SNC |
Societe en nom collectif |
Transparent |
May-92 |
|
|
SA |
Societe Anonyme |
Opaque |
Nov-05 |
|
|
NV |
Naamloze Vennootschap |
Opaque |
Nov-05 |
|
|
SCA |
Societe en commanditaire par actions |
Opaque |
Nov-05 |
|
|
CVA |
Commanditaire venootschap opaandelen |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
BERMUDA |
|
|
|
||
|
LP |
Limited partnership with legal personality |
Transparent |
Dec-07 |
|
|
|
|
|
|
|
BRAZIL |
|
|
|
|
|
|
Srl |
Sociedad por quotas de responabilidade limitada |
Opaque |
Jan-77 |
|
|
FIP |
Fundo de Investimento en participacoes |
Transparent |
Dec-07 |
|
|
|
|
|
|
|
BVI |
|
|
|
||
|
LP |
Limited partnership |
Transparent |
Mar-09 |
|
|
|
|
|
|
|
CANADA |
|
|
|
||
|
|
Partnership and limited partnership |
Transparent |
Nov-05 |
|
|
|
|
|
|
|
CAYMAN ISLANDS |
|
|
|
||
|
LP |
Limited partnership |
Transparent |
Nov-93 |
|
|
|
|
|
|
|
CHILE |
|
|
|
|
|
|
SRL |
Sociedad de responsibilidad limitada |
Transparent |
Sep-03 |
|
|
|
|
|
|
|
CHINA |
|
|
|
|
|
|
WFOE |
Wholly Foreign Owned Entity |
Opaque |
Oct-05 |
|
|
|
|
|
|
|
CZECH REPUBLIC |
|
|
|
||
|
as |
Akciova spolecnost |
Opaque |
Nov-05 |
|
|
Sro |
Spolecnost s rucenim omezenym |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
DENMARK |
|
|
|
||
|
|
Danske Investingsforening |
Opaque |
Jan-09 |
|
|
|
|
|
|
|
EUROPEAN UNION |
|
|
|
||
|
SE |
Societas Europeas |
Opaque |
Jul-05 |
|
|
|
|
|
|
|
FINLAND |
|
|
|
||
|
Ky |
Kommandiittiyhtio |
Transparent |
May-91 |
|
|
Oy |
Osakeyhtio |
Opaque |
Nov-05 |
|
|
Ab |
Aktiebolag |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
FRANCE |
|
|
|
||
|
GIE |
Groupement d'Interet economique |
Transparent |
May-88 |
|
|
SNC |
Societe en nom collectif |
Transparent |
Aug-00 |
|
|
SCI |
Societe civile immobiliere |
Opaque |
Nov-05 |
|
|
SCEA |
Societe civile exploitation agricole |
Opaque |
Feb-98 |
|
|
SCS |
Societe en commandite simple |
Transparent |
Sep-97 |
|
|
SP |
Societe en participation |
Transparent |
Jun-92 |
|
|
SARL |
Societe a responsabilite limitee |
Opaque |
|
|
|
FCPR |
Fonds Commun de Placement a risques |
Transparent |
Jan-97 |
|
|
SAS |
Societe par Actions Simplifiee |
Opaque |
Apr-04 |
|
|
SA |
Societe Anonyme |
Opaque |
Apr-04 |
|
|
GFA |
Groupement Foncier d'Agricole |
Opaque |
May-01 |
|
|
SC |
Societe Civile |
Opaque |
Nov-05 |
|
|
SCA |
Societe en Commandite par action |
Opaque |
Nov-07 |
|
|
|
|
|
|
|
GERMANY |
|
|
|
||
|
|
Stille Gesellschaft |
Opaque |
Jun-98 |
|
|
KG |
Kommandit Gesellschaft |
Transparent |
Feb-97 |
|
|
OHG |
Offene Handelsgesellschaft |
Transparent |
Sep-96 |
|
|
GmbH |
Gesellschaft mit Beschrankter Haftung |
Opaque |
Feb-97 |
|
|
GmbH & Co. KG |
|
Transparent |
Feb-97 |
|
|
GmbH & Co. KGaA |
|
Opaque |
Apr-08 |
|
|
GBR |
Gesellschaft des Burgerlichen Rechts |
Transparent |
Apr-94 |
|
|
AG |
Aktiengesellschaft |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
GIBRALTAR |
|
|
|
||
|
LP |
Limited Partnership |
Transparent |
Jan-09 |
|
|
|
|
|
||
GUERNSEY |
|
|
|
||
|
LP |
Limited Partnership |
Transparent |
Jan-05 |
|
|
PCC |
Protected Cell Company |
Opaque |
Nov-04 |
|
|
|
Open Ended Investment Company with Limited Liability |
Opaque |
Nov-04 |
|
|
|
|
|
|
|
HUNGARY |
|
|
|
|
|
|
Kft |
Korlatolt felelossegu tarsasag |
Opaque |
Nov-05 |
|
|
Rt. |
Reszvenytarsasag |
Opaque |
Nov-05 |
|
ICELAND |
|
|
|
|
|
|
Hlutafelag |
Opaque |
Nov-05 |
|
|
|
|
|
IRELAND |
|
|
|
|
|
LP |
Limited Partnership |
Transparent |
|
|
|
Irish Investment Limited Partnership |
Transparent |
|
|
CCF |
Common Contractual Fund |
Transparent |
Jan-04 |
|
UT |
Unit Trust |
Opaque |
Aug-08 |
|
|
|
|
|
ISLE OF MAN |
|
|
|
|
|
LLC |
Limited Liability Company |
Opaque |
Nov-08 |
|
|
|
|
|
ITALY |
|
|
|
|
|
SpA |
Societa per Azioni |
Opaque |
Nov-05 |
|
Srl |
Societa a responsibilita Limitada |
Opaque |
Feb-08 |
|
|
|
|
|
JAPAN |
|
|
|
|
|
|
Goshi-Kaisha |
Transparent |
Feb-97 |
|
|
Gomei Kaisha |
Transparent |
|
|
TK |
Tokumei Kumiai |
Transparent |
Nov-05 |
|
|
Kabushiki Kaisha |
Opaque |
Nov-05 |
|
|
Yugen-Kaisha |
Opaque |
Nov-05 |
|
|
|
|
|
JERSEY |
|
|
|
|
|
LLP |
Limited Liability Partnership |
Opaque |
Feb-01 |
|
LP |
Limited Partnership |
Transparent |
|
|
|
|
|
|
KAZAKHAKSTAN |
|
|
|
|
|
LLP |
Limited Liability Partnership |
Opaque |
Nov-06 |
|
|
|
|
|
LIECHTENSTEIN |
|
|
|
|
|
|
Anstalt |
Opaque |
Mar-04 |
|
|
|
|
|
LUXEMBOURG |
|
|
|
|
|
SCA |
Societe en commandite par-actions |
Opaque |
Jul-92 |
|
FCP |
Fonds commun de placement |
Transparent |
May-05 |
|
SA |
Societe anonyme |
Opaque |
Nov-05 |
|
SARL |
Societe a responsabilite limitee |
Opaque |
Nov-05 |
|
SNC |
Societe en Nom Collectif |
Transparent |
Feb-07 |
|
SC |
Societe Civile |
Opaque |
Dec-07 |
|
SICAV |
Societe d’investissement a capital variable |
Opaque |
Jul-08 |
|
|
|
|
|
MALTA |
|
|
|
|
|
SICAV |
Societe d’investissement a capitale variable |
Opaque |
Jul-08 |
|
ENC |
En Nom Collectif |
Transparent |
Sep-07 |
|
SC |
Societe Civile |
Opaque |
Dec-07 |
|
|
|
|
|
NETHERLANDS |
|
|
|
|
|
VOF |
Vennootschap Onder Firma |
Transparent |
Feb-95 |
|
CV |
Commanditaire Vennootschap (both "open" and "closed") |
Transparent |
Aug-00 |
|
NV |
Naamloze Vennootschap |
Opaque |
Oct-81 |
|
BV |
Besloten Vennootschap Met Beperkte Aansprakelijheid |
Opaque |
Oct-81 |
|
|
Maatschap |
Transparent |
Oct-93 |
|
|
Stichting |
Transparent |
Jul-05 |
|
Coop UA |
Cooperatie uitsluiting Aansprakelijheid |
Opaque |
Aug-00 |
|
Coop BA |
Cooperatie beperkte Aansprakelijheid |
Transparent |
Sep-08 |
|
Co-op WA |
Cooperatie wettelijke aansprakelijkheid |
Transparent |
Sep-08 |
|
FGR |
Besloten Fonds voor Gemene Rekening |
Transparent |
Jan-08 |
|
|
|
|
|
NEW CALEDONIA |
|
|
|
|
|
SNC |
Societe en nom collectif |
Transparent |
Jul-05 |
|
|
|
|
|
NORWAY |
|
|
|
|
|
AS |
Alkjeselskap |
Opaque |
|
|
KS |
Kommandittselkap |
Transparent |
Jan-81 |
|
|
|
|
|
OMAN |
|
|
|
|
|
LLC |
Limited Liability Company |
Opaque |
Jun-08 |
|
|
|
|
|
POLAND |
|
|
|
|
|
SP.zo.o |
Spolkaz ograniczonaodpowiedzialnoscia |
Opaque |
Mar-96 |
|
|
|
|
|
PORTUGAL |
|
|
|
|
|
Lda |
Sociedade por quotas |
Opaque |
Apr-93 |
|
SA |
Sociedade Anonima |
Opaque |
Apr-93 |
RUSSIA |
|
|
|
||
|
|
Joint Venture under "Decree No.49" |
Opaque |
Jan-93 |
|
|
LLC |
Limited Liability Company |
Opaque |
Nov-03 |
|
|
|
|
|
|
|
SEYCHELLES |
|
|
|
||
|
LP |
Limited Partnership |
Transparent |
Mar-09 |
|
|
|
|
|
|
|
SLOVAK REPUBLIC |
|
|
|
||
|
sro |
Spolocnost's rucenim obmedzenim |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
SOUTH AFRICA |
|
|
|
||
|
|
Close Corporation |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
SPAIN |
|
|
|
|
|
|
FCR |
Fondo de Capital Riesgo |
Transparent |
Dec-08 |
|
|
SC |
Sociedad Civila |
Opaque |
Dec-80 |
|
|
SA |
Sociedad Anonima |
Opaque |
Nov-05 |
|
|
|
Comunidad de bienes |
Transparent |
Jun-01 |
|
|
SC |
Sociedad Collectiva |
Opaque |
Jun-08 |
|
|
SCP |
Sociedad Civil Professional |
Transparent |
Jun-08 |
|
|
SCS |
Sociedad Commanditaria Simple |
Transparent |
Oct-07 |
|
|
UTE |
Uniones Temporales de Empresas |
Transparent |
Jul-08 |
|
|
Srl |
Sociedad de Responsabilidad Limitada |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
SWEDEN |
|
|
|
||
|
AB |
Aktiebolag |
Opaque |
Nov-05 |
|
|
KB |
Kommanditbolag |
Transparent |
Oct-05 |
|
|
|
|
|
|
|
SWITZERLAND |
|
|
|
||
|
SS |
Societe Simple |
Transparent |
Dec-90 |
|
|
GmbH |
Gesellschaft mit beschrankter Haftung |
Opaque |
Nov-05 |
|
|
KG |
Kommanditgesellschaft |
Transparent |
Sep-07 |
|
|
|
|
|
|
|
TURKEY |
|
|
|
||
|
AP |
Attorney Partnership |
Transparent |
Apr-04 |
|
|
AS |
Anonim Sirket |
Opaque |
Nov-05 |
|
|
Ltd/S |
Limited Sirket |
Opaque |
Nov-05 |
|
|
|
|
|
|
|
USA |
|
|
|
|
|
|
|
Partnership set up under the Uniform Partnership Act |
Transparent |
Sep-83 |
|
|
|
Limited Partnership set up under the Uniform Limited Partnership Act |
Transparent |
Aug-00 |
|
|
LLC |
Limited Liability Company Including New York LLC (Mar 09) |
Opaque |
Jun-97 |
|
|
LLP |
Limited Liability Partnership |
Transparent |
Dec-99 |
|
|
MBT |
Massachusetts Business Trust |
Transparent |
Feb-80 |
|
|
S. Corp |
S. Corporation |
Opaque |
Jul-05 |
|
|
REIT |
Real estate Investment Trust |
Opaque |
Jun-07 |
|
|
LLLP |
Limited liability limited partnership set up under the Revised Uniform Limited Partnership Act |
Transparent |
Aug-07 |
|
