Which countries have disregarded entities (single members)?

[kekmaw]

Besides the US and Belize, where else can one get a disregarded entity? Not looking for partnerships that require more than one member, etc.

 

[aniglo22]

Did you find anything ?

 

[daniels27]

Did you find anything ?

I think his question does not lead to very relevant answers. Almost all countries do have some sort of partnership which you can set up and which is effectively disregarded. He then went on to talk about the number of partners, which in most cases is not the relevant problem as almost all countries do allow the second partner to be another company (which can be setup only for the purpose of this). But the problems lie elsewhere.

• Many countries only offer disregarded entities without limited liability.
• Most countries won't let you simply incorporate for being taxed elsewhere, you either pay tax there or they will close your company.

Of course, both of them are not really something you may want. That's why you normally do a US LLC or maybe a Ontario/BC/UK (L)LP. There is a Swiss Kollektivgesellschaft, you can have the owner as partner and a random GmbH as second partner, but all the liability lies on the owner and they will most likely close it if you claim treaty benefits with taxation elsewhere.

Hence, for the question to be of any use you may rather want to focus on the entity not having to be tax resident locally and for the option of limited liability.