Opinion ID: 2675191
Heading Depth: 4
Heading Rank: 1

Heading: TG creates TTP.

Text: 759 (noting that several Courts of Appeals impute jurisdictional contacts when “when the former is so dominated by the latter as to be its alter ego.”). Accordingly, the Eleventh Circuit (and the Fifth Circuit) recognize that imputation of jurisdictional contacts between an agent and its principal can comport with Due Process. See, e.g., Dickson Marine, 179 F.3d at 339 (“Therefore we are convinced that Dickson failed to carry the burden of establishing a prima facie showing of sufficient control to establish an alter-ego or agency relationship between Air Sea and Panalpina Gabon.”). 11 Case: 12-31213 Document: 00512636188 Page: 12 Date Filed: 05/20/2014 No. 12-31213 TG is a Chinese corporation with its principal place of business in Ta’in City, Shandong Province, China. TG began manufacturing drywall in 1992 and has become one of the largest drywall manufacturers in China. TG’s former names include Shandong Taihe Taishan Plasterboard Main Factory (Group) and Shandong Taihe Dongxin Co., Ltd. (“Taihe”). Because TG uses recycled materials, it was exempt from the value added tax (“VAT”), but in 2006 the Chinese tax bureau informed TG that if it “wants to continue to enjoy the exemption for VAT tax, [it] cannot issue VAT invoices to these customers.” Some of TG’s customers, however, still required VAT invoices. Accordingly, in 2006, TG formed a wholly owned subsidiary, TTP, to execute its sales accompanied with VAT invoices.