Private limited company including limited companies and US LLCs, are treated as bodies corporate subject to United Kingdom corporation tax if the profits of the entity belong to the entity and not to its members. A limited liability company (LLC) is a relatively new business structure authorized by state statutes. The LLC is chiefly inspired by the GmbH ("Company with limited liability"), a type of business organization in Germany, and by the , a type of business organization available in many Latin American countries. In the United States, the first limited liability company act appeared in Wyoming in 1977 as special interest legislation
Imperial Tobacco Company of Canada Ltd. Imperial Tobacco Company of Canada Ltd. The Imperial Tobacco Company of Canada is a Canadian cigarette manufacturing company that is an indirect subsidiary of British American Tobacco. Once known for marketing Sweet Caporals in Canada, Imperial Tobacco is now known for its du Maurier and Peter Jackson brands of cigarettes. Imperial Tobacco Company of Canada was created in 1908 out of the merger of the Canadian interests of the American Tobacco Company with local Canadian tobacco companies. American Tobacco, which had acquired the Kinney Brothers Tobacco Company, makers of the then-popular cigarette brand Sweet Caporal (which commanded a 50% share