Changes

===United Kingdom and Ireland===

===United Kingdom and Ireland===

In 2002, the UK legislated [[limited liability partnership]]s ("LLPs") into existence, which approximate LLCs in the [[USA]] (unlike [[private company limited by shares]], Ltd. or P.L.C.). Member partners are taxed at the partner level, yet the LLP provides limited liability for the member partners.

In 2002, the UK legislated [[Limited_Liability_Partnership|limited liability partnership]]s ("LLPs") into existence, which approximate LLCs in the [[USA]] (unlike [[Limited_Company|private company limited by shares]], Ltd. or P.L.C.). Member partners are taxed at the partner level, yet the LLP provides limited liability for the member partners.

===Japan===

===Japan===