However , there are notable exceptions , including U.S. rules characterizing entities independently of legal form .
These jurisdictions often rely on the company law of that jurisdiction or other jurisdictions in determining whether an entity 's owners are to be taxed directly on the entity income .
There are notable exceptions , including U.S. rules characterizing entities independently of legal form .
These jurisdictions often rely on the company law of that jurisdiction or other jurisdictions in determining whether an entity 's owners are to be taxed directly on the entity income .