any reference to "persons" includes natural persons, firms, partnerships, companies, corporations, associations, organisations, governments, states, governmental or state agencies, foundations and trusts (in each case whether or not having separate legal personality and irrespective of the jurisdiction in or under the law of which it was incorporated or exists);
e.g.
【要点解析】在这句话中irrespective of the jurisdiction in or under the law of which it was incorporated or exists容易造成理解困难。
介词短语irrespective of 引导的是一个状语。这个状语又包含一个定语从句。定语从句的先行词应当是jurisdiction。关系代词which在定语从句中代指jurisdiction。