INTM180030 - Foreign entity classification for UK tax purposes: List of classifications of foreign entities for UK tax purposes

This list is intended to provide HMRC officers and customers with a general view as to whether the members will be liable to UK tax on the profits, income or gains of the entities or only on any distributions made by the entities. INTM180040 however explains how our view of a specific entity may vary and how we would reach a definitive view.

COUNTRY

-

-

-

-

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

-

-

-

-

-

ELP

Exempted Limited Partnership

Transparent

June-15

-

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

-

SCSp

Societe en commandite speciale

Transparent

Oct-17

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 BA

Cooperatie beperkte Aansprakelijheid

Transparent

Sep-08

-

FGR

Besloten Fonds voor Gemene Rekening

Transparent

Jan-08

-

-

Association

Opaque

Sep-17

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

-

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