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It's not that easy to find, in part because there's no one entity or country that oversees or regulates the industry with its fleet of ships that are like mini cities floating at sea.
NPR: No Central Agency Oversees, Inspects Cruise Ships
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Does the White House -- would the White House consider having a consumer financial protection agency that is independent but is part of another regulator, or does it have to be a separate entity?
WHITEHOUSE: Press Briefing
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The most important practical part of the case is the ruling that a partnership or an LLC consisting of yourself and your own disregarded entity is not a partnership for income tax purposes.
FORBES: Partnership Needs More Than One Partner