Röder, Erik Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;
https://ssrn.com/abstract=2968296 (Preprint)
https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1299&context=ftr (Publisher version)
Röder, E. (2017). Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co. Working Paper of the Max Planck Institute for Tax Law and Public Finance, 2017-3. doi:10.2139/ssrn.2968296.