MTT18040 | Scope: Determining location of entities: Meaning of 'place of creation'

Generally, an entity will be regarded as having been created in the jurisdiction whose law governs the entity’s constitution (or any other arrangement that regulates the rights of its members, such as a partnership agreement).

If there is no such arrangement, the wider circumstances must be considered when determining where the entity should be regarded as created.

For example, where a general partnership is deemed to have been brought into existence by law due to the actions of its members, the place of creation could be the jurisdiction or jurisdictions under whose law the partnership was deemed to arise.