limited liability company (LLC) - an offline app

有限責任公司（LLC）-離線應用

A limited liability company (LLC) is a corporate structure in the United States whereby the owners are not personally liable for the company's debts or liabilities. Limited liability companies are hybrid entities that combine the characteristics of a corporation with those of a partnership or sole proprietorship.

following topics are covered:

Introduction

History

Flexibility and default rules

Income tax

Advantages

Disadvantages

Variations

Limited Liability Company Versus Partnership

Tax advantage

Flexibility of Income Distribution

Simplicity

Fees

Attractive to Foreign Investors

Interstate Business More Complicated

Exclusions

Conclusion