Which best describes the role of the directors in the corporation?

Brett, Carol, and Dave would like to form a business entity together. Dave is a resident of Canada, while Brett and Carol live in the U.S. Each wants to share equal control over the company. They are very concerned about taxation and they want to avoid "double taxation" at all costs. In addition, each party wants to protect his or her personal assets from potential liability in operating the business. Which is the best business form for the three to use?