Tata Starbucks the Indian market in 2007. Starbucks did not cite any reason for the withdrawal. On 19 October 2012, Starbucks opened its first store in India, measuring 4500 sq ft in Elphinstone Building, Horniman Circle, Mumbai. Starbucks opened its first roasting and packaging plant to supply its Indian outlets in Coorg, Karnataka in 2013. Starbucks expanded its presence to Delhi on 24 January 2013 by opening 2 outlets at Terminal III of the Indira Gandhi International Airport, and later one in Connaught Place. Tata Global Beverages announced in 2013 that they would have 50 locations by the end of the year,
International joint venture of the limited partnership. Many ventures resolve this problem by forming a special purpose entity, usually a limited liability company or a corporation, which then acts as the general partner. A joint venture formed as limited liability company (LLC) offers protection to the partners by providing limited liability to all of its members. Unlike a limited liability partnership (LLP), there is no requirement to have a general partner who has unlimited liability and can be held responsible for all the liabilities. Both limited partnerships and limited companies in the U.S. enjoy the advantage of being pass-through entities for U.S. tax