2488:
2240:.The business of firm can be carried on by all or any of them acting for all. Any partner has authority to bind the firm. Act of any one partner is binding on all the partners. Thus, each partner is 'agent' of all the remaining partners. Hence, partners are 'mutual agents'. Section 18 of the Partnership Act, 1932 says "Subject to the provisions of this Act, a partner is the agent of the firm for the purpose of the business of the firm"
2474:
1690:
3526:
1893:. Trust and pragmatism are also essential as it cannot be expected that everything can be written in the initial partnership agreement, therefore quality governance and clear communication are critical success factors in the long run. It is common for information about formally partnered entities to be made public, such as through a press release, a newspaper ad, or public records laws.
54:
2233:. The major disadvantage of partnership is the unlimited liability of partners for the debts and liabilities of the firm. Any partner can bind the firm and the firm is liable for all liabilities incurred by any firm on behalf of the firm. If property of partnership firm is insufficient to meet liabilities, personal property of any partner can be attached to pay the debts of the firm.
2212:
Indian
Contract Act 1872 as – "Partnership is the relation which subsists between persons who have agreed to combine their property, labor, skill in some business, and to share the profits thereof between them". The 1932 definition added the concept of mutual agency. The Indian Partnerships have the following common characteristics:
2259:. Since partnership is 'agreement' there must be minimum two partners. The Partnership Act does not put any restrictions on maximum number of partners. However, section 464 of Companies Act 2013, and Rule 10 of Companies (Miscellaneous) Rules, 2014 prohibits partnership consisting of more than 50 for any businesses, unless it is
2295:. A partnership is not a separate legal entity and partnership income is taxed at the rate of the partner receiving the income. It can be deemed to exist regardless of the intention of the partners. Common elements considered by courts in determining the existence of a partnership are that two or more legal persons:
2251:
applies that the contract can be 'oral' or 'written' as long as it satisfies the basic conditions of being a contract i.e. the agreement between partners is legally enforceable. A written agreement is advisable to establish existence of partnership and to prove rights and liabilities of each partner,
2211:
According to section 4 of the
Partnership Act of 1932,"Partnership is defined as the relation between two or more persons who have agreed to share the profits of a business carried on by all or any one of them acting for all". This definition superseded the previous definition given in section 239 of
1828:
were established. After the fall of the Roman Empire, the Levant trade revived from the 10th to 11th century in
Byzantine Italy. The eastern and western Mediterranean formed part of a single commercial civilization in the Middle Ages, and the two regions were economically interdependent through trade
1788:
A close examination of medieval trade in Europe shows that numerous significant credit based trades were not bearing interest. Hence, pragmatism and common sense called for a fair compensation for the risk of lending money, and a compensation for the opportunity cost of lending money without using it
1999:
The source of origination compensation is rarely seen outside of law firms. The principle is simply that each partner receives a share of the partnership profits up to a certain amount, with any additional profits being distributed to the partner who was responsible for the "origination" of the work
1869:
or a consortium to i) work on a project (e.g. industrial or research project) which would be too heavy or too risky for a single entity, ii) join forces to have a stronger position on the market, iii) comply with specific regulation (e.g. in some emerging countries, foreigners can only invest in the
2202:
In
Bangladesh, the relevant law for regulating partnership is the Partnership Act 1932. A partnership is defined as the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. The law does not require written partnership agreement
2144:
is one who still shares in the profits and losses of the business, but who is not involved in its management. Sometimes the silent partner's interest in the business will not be publicly known. A silent partner is often an investor in the partnership, who is entitled to a share of the partnership's
1861:
To come into being, every partnership necessarily involves a partnership agreement, even if it has not been reduced to writing. In common law jurisdictions, a written partnership agreement is not legally required, but partners may benefit from a partnership agreement that articulates the important
1848:
arrangements; however, Mongol investors used metal coins, paper money, gold and silver ingots and tradable goods for partnership investments and primarily financed money-lending and trade activities. Moreover, Mongol elites formed trade partnerships with merchants from
Central and Western Asia and
1784:
would mutually strengthen each other; a ship from
Hamburg to Gdansk would not only carry its own cargo but was also commissioned to transport freight for other members of the league. This practice not only saved time and money, but also constituted a first step toward partnership. This capacity to
2420:
A partnership in Hong Kong is a business entity formed by the Hong Kong
Partnerships Ordinance, which defines a partnership as "the relation between persons carrying on a business in common with a view of profit" and is not a joint stock company or an incorporated company. If the business entity
2320:
Under U.S. law a partnership is a business association of two or more individuals, through which partners share the profits and responsibility for the liabilities of their venture. U.S. states recognize forms of limited partnership that may allow a partner who does not participate in the business
1985:
Lockstep involves new partners joining the partnership with a certain number of "points". As time passes, they accrue additional points, until they reach a set maximum sometimes referred to as a plateau. The length of time it takes to reach the maximum is often used to describe the firm (so, for
1968:
In their most basic form, equity partners enjoy a fixed share of the partnership (usually, but not always an equal share with the other partners) and, upon distribution of profits, receive a portion of the partnership's profits proportionate to that share. In more sophisticated partnerships,
2203:
between the partners to form a partnership. A partnership is not required to be registered, but a partnership is considered as a separate legal identity from its owners only if the partnership is registered. There must be a minimum of 2 partners and maximum of 20 partners.
1989:
Source of origination involves the compensation of profits according to a formula that takes into consideration the amount of revenue and profit generated by each partner, such that partners who generate more revenue receive a greater share of the partnership's distributed
2421:
registers with the
Registrar of Companies it takes the form of a limited partnership defined in the Limited Partnerships Ordinance. However, if this business entity fails to register with the Registrar of Companies, then it becomes a general partnership as a default.
2106:
for the partnership debts. The liability of limited partners is limited to their investment in the partnership. This form of partnership was developed in the 19th century, the U.K. where it was imparted by charter, and in the U.S. where it was created by statute.
2324:
The federal government of the United States does not have specific statutory law governing the establishment of partnerships. Instead, every U.S. state and the
District of Columbia has its own statutes and common law that govern partnerships. The
2757:
2226:. Contracts of partnerships are included in the Entry no.7 of List III of The Constitution of India (the list constitutes the subjects on which both the State government and Central (National) Government can legislate i.e. pass laws on).
1876:
transaction. A large literature in business and management has paid attention to forming and managing partnership agreements. It has, in particular, shown the role of contracts and relational mechanisms to organize business partnerships.
1757:
or combinations. Organizations may partner to increase the likelihood of each achieving their mission and to amplify their reach. A partnership may result in issuing and holding equity or may be only governed by a contract.
1880:
Partnerships present the involved parties with complex negotiations and special challenges that must be navigated to agreement. Overarching goals, levels of give-and-take, areas of responsibility, lines of authority and
1965:. In many legal systems, salaried partners are not technically "partners" at all in the eyes of the law. However, if their firm holds them out as partners, they are nonetheless subject to joint and several liabilities.
1901:
Partner compensation will often be defined by the terms of a partnership agreement. Partners who work for the partnership may receive compensation for their labor before any division of profits between partners.
2405:
to authorize and govern partnership enterprises. A partnership is a type of business entity in which partners share with each other the profits or losses of the business undertaking in which all have invested.
1773:, a merchant of Prato and Florence. The Covoni company (1336–40) and the Del Buono-Bencivenni company (1336–40) have also been referred to as early partnerships, but they were not formal partnerships.
2329:
has issued non-binding model laws (called uniform act) in which to encourage the adoption of uniformity of partnership law into the states by their respective legislatures. Model laws include the
2278:. The real test of 'partnership firm' is 'mutual agency' set by the Courts of India, i.e. whether a partner can bind the firm by his act, i.e. whether he can act as agent of all other partners.
2462:
If they do, they become liable for all the debts and obligations of the firm up to the amount drawn out or received back or incurred while taking part in the management, as the case may be.
2990:
1789:
for other fruitful purposes. To circumvent the usury laws edicted by the Church, other forms of reward were created, in particular through the widespread form of partnership called
2071:, members of a business partnership are personally liable for the debts and obligations of the partnership. Forms of partnership have evolved that may limit a partner's liability.
1885:, how success is evaluated and distributed, and often a variety of other factors must all be negotiated. Once an agreement is reached, the partnership is typically enforceable by
3410:
1769:
have a long history; they were already in use in medieval times in Europe and in the Middle East. According to a 2006 article, the first partnership was implemented in 1383 by
1986:
example, one could say that one firm has a "seven-year lockstep" and another has a "ten-year lockstep" depending on the length of time it takes to reach maximum equity).
2326:
3245:
2145:
profits. Silent partners may prefer to invest in limited partnerships in order to insulate their personal assets from the debts or liabilities of the partnership.
2102:(LP), is a partnership in which general partners manage the partnership's operations, and limited partners forego the right to manage the business in exchange for
2402:
2356:
Although the federal government does not have specific statutory law for establishing partnerships, it has an extensive statutory and regulatory scheme for the
2321:
venture to avoid liability for the partnership's debts and obligations. Partnerships typically pay less taxes than corporations in fields like fund management.
1969:
different models exist for determining either ownership interest, profit distribution, or both. Two common alternate approaches to distribution of profit are "
2627:
2189:
Partners share profits and losses. A partnership is basically a settlement between two or more groups or firms in which profit and loss are equally divided
2591:
Padgett, John F.; McLean, Paul D. (2006). "Organizational
Invention and Elite Transformation: The Birth of Partnership Systems in Renaissance Florence".
3333:
1720:
2368:. The IRC defines federal tax obligations for partnership operations that effectively serve as federal regulation of some aspects of partnerships.
603:
1836:
partnerships, promoting trade and investment to facilitate the commercial integration of the Mongol Empire. The contractual features of a Mongol-
2123:(LLLP): a form of limited partnership in which general partners have limited liability for the debts and obligations of the limited partnership.
2059:. Enforcement of the laws, however, varies considerably. Domestic partnerships recognized by governments typically enjoy tax benefits, as well.
2247:. The Partnership Act, 1932 nowhere mentions that the Partnership Agreement is to be in written or oral format. Thus the general rule of the
2219:
apart from the partners constituting it. It has limited identity for the purpose of tax law as per section 4 of the Partnership Act of 1932.
2003:
British law firms tend to use the lockstep principle, whereas American firms are more accustomed to source of origination. When British firm
319:
3302:
561:
2965:
1961:
Although individuals in both categories are described as partners, equity partners and salaried partners have little in common other than
3548:
3417:
2852:
Holloway, Samuel S.; Parmigiani, Anne (2016). "Friends and Profits Don't Mix: The Performance Implications of Repeated Partnerships".
1737:
is an agreement where parties agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals,
2315:
1889:, especially if well documented. Partners who wish to make their agreement affirmatively explicit and enforceable typically draw up
1785:
join forces in reciprocal services became a distinctive feature, and a long lasting success factor, of the Hanseatic team spirit.
516:
1812:
institutions developed when trade with the Levant, namely the Ottoman Empire and the Muslim Near East, flourished and when early
725:
2181:
View to Profit – thus charitable organizations cannot be partnerships (charities are typically incorporated associations under
2267:
or formed in pursuance of some other law. Some other law means companies and corporations formed via some other law passed by
2120:
1713:
789:
420:
229:
2937:
2079:
The general partnership, in which all partners manage the business and are personally liable for its debts, developed under
1957:
of the partnership (although it is quite common for salaried partners to receive a bonus based on the firm's profitability).
408:
352:
311:
2651:
Jean Favier, Gold & Spices: the rise of commerce in the middle ages, Holmes & Meier Pub; 1st US edition, July 1998
2035:
only occur on profit before they are distributed to the partners. However, depending on the partnership structure and the
290:
3253:
3046:
1799:
were almost sure to make a positive return on their loans, but this would be before taking into account solvency risks.
2836:
2697:
1417:
78:
3020:
3576:
1274:
357:
3180:
2662:
1706:
1323:
434:
335:
2334:
3384:
3530:
3358:
2537:
2479:
2350:
2114:
1694:
1439:
1349:
1000:
260:
194:
1832:
The Mongols adopted and developed the concepts of liability in relation to investments and loans in Mongol–
1557:
1343:
1171:
444:
20:
2713:
Enkhbold, Enerelt (2019). "The role of the ortoq in the Mongol Empire in forming business partnerships".
2444:
One or more people called general partners, who are liable for all debts and obligations of the firm; and
2365:
2092:
1962:
1547:
1434:
1384:
718:
631:
108:
3216:
1930:). The degree of control which each type of partner exerts over the partnership depends on the relevant
2357:
1577:
327:
103:
88:
1873:
1582:
1361:
1303:
1005:
837:
676:
611:
400:
270:
98:
2015:
were blamed on the difficulties of merging a lockstep culture with a source of origination culture.
1865:
In business, two or more companies join forces in a joint venture, a buyer–supplier relationship, a
2564:
2455:
Draw out or receive back any part of their contributions to the partnership during its lifetime; or
2248:
1597:
1572:
1308:
1018:
952:
922:
571:
438:
113:
73:
27:
3311:
2415:
2338:
2330:
2159:
1890:
1587:
1567:
1552:
1507:
1333:
1078:
1058:
1009:
995:
990:
986:
947:
741:
280:
201:
2782:
2168:(Vic), for a partnership in Australia to exist, four main criteria must be satisfied. They are:
2549:
2292:
1886:
1647:
1632:
1562:
1424:
1328:
977:
877:
857:
847:
812:
711:
593:
367:
240:
154:
119:
83:
37:
1953:
but does not have any underlying ownership interest in the business and will not share in the
3571:
3566:
2361:
2117:(LLP): a form of partnership in which all partners may have some degree of limited liability.
1970:
1931:
1777:
1529:
1411:
1399:
1291:
1284:
1259:
1221:
1196:
1146:
1053:
1014:
762:
536:
68:
3542:
2554:
1592:
1517:
1502:
1389:
1379:
1356:
1296:
1264:
1166:
1108:
870:
767:
661:
598:
2175:
To carry on a business – this is defined in s. 3 as "any trade, occupation or profession";
8:
2543:
2522:
2512:
2390:
2383:
2346:
2342:
2268:
2099:
1943:
1882:
1825:
1674:
1657:
1642:
1492:
1469:
1454:
1374:
1338:
1313:
1269:
1141:
1131:
1113:
981:
937:
852:
832:
636:
390:
362:
216:
189:
184:
174:
2897:"Do formal contracts and relational governance function as substitutes or complements?"
2877:
2730:
2608:
2559:
2435:
2264:
2040:
2027:. Among developed countries, for example, business partnerships are often favored over
1866:
1637:
1512:
1497:
1464:
1459:
1449:
1444:
1394:
1318:
1226:
1191:
882:
556:
476:
449:
129:
124:
93:
2178:
In Common – meaning there must be some mutuality of rights, interests and obligations;
2918:
2881:
2869:
2832:
2794:
2734:
2693:
2612:
2103:
2008:
1821:
1617:
1524:
1480:
1406:
1279:
1186:
1156:
1093:
887:
616:
486:
374:
249:
211:
206:
2908:
2861:
2824:
2722:
2670:
2600:
2084:
1781:
1770:
1669:
1487:
1429:
1254:
1249:
1211:
1048:
1043:
802:
694:
681:
626:
526:
3500:
3455:
3163:
3137:
2828:
2726:
3111:
2689:
The Economic History of Byzantium: From the Seventh through the Fifteenth Century
2687:
2398:
2257:
Number of Partners is minimum 2 and maximum 50 in any kind of business activities
2088:
2004:
1813:
1738:
1622:
1474:
1367:
1231:
1161:
1151:
1068:
965:
932:
897:
817:
797:
666:
621:
344:
169:
2683:
2056:
1652:
1181:
1176:
1103:
1098:
1088:
942:
917:
892:
3385:"26 U.S. Code, Subtite A, Chapter 1, Subchapter K - Partners and Partnerships"
3275:
3560:
3552:. Vol. 20 (11th ed.). Cambridge University Press. pp. 872–876.
3537:
2922:
2873:
2660:
Jairus Banaji (2007), "Islam, the Mediterranean and the rise of capitalism",
2527:
2023:
Partnerships recognized by a government body may enjoy special benefits from
1796:
1627:
1063:
910:
428:
395:
45:
546:
3476:
3434:
3074:
Henderson, D.R. (1960). "The Corporate Partner: An Exercise in Semantics".
2798:
2458:
Take part in the management of the business or have power to bind the firm.
2036:
2032:
1978:
1746:
1206:
1083:
1073:
785:
506:
496:
2865:
2047:
of a corporation. In such countries, partnerships are often regulated via
1872:
In this case, the alliance may be structured in a process comparable to a
2517:
2044:
2028:
1915:
1780:
which started in the 13th century. In the 15th century the cities of the
1662:
1201:
827:
822:
642:
164:
159:
2039:
in which it operates, owners of a partnership may be exposed to greater
2507:
2493:
2087:
to third parties injured by the Partnership. General partners may have
2080:
2068:
2024:
1850:
1754:
755:
699:
465:
415:
3252:. University of Victoria, Faculty of Law. 6 March 2012. Archived from
2569:
2110:
More recently, additional forms of partnership have been recognized:
2048:
1974:
1136:
1038:
1031:
2913:
2896:
2487:
2604:
2532:
2502:
2052:
1981:(sometimes referred to, more graphically, as "eat what you kill").
1954:
1939:
1911:
1817:
1791:
1766:
1742:
972:
927:
671:
3541:
2781:
Bamford, James; Ernst, David; Fubini, David G. (3 February 2004).
3501:"Hong Kong Limited Partnerships Ordinance, Chapter 37, section 4"
807:
149:
19:
This article is about business partnerships. For other uses, see
26:"Senior Partner" redirects here. For the portable computer, see
3525:
2473:
2012:
1950:
1750:
1689:
16:
Business organization in which parties cooperate in an endeavor
3334:"Ares Becomes Litmus Test for Buyout Firms Mulling Tax Change"
312:
Charitable incorporated organisation (England and Wales)
2394:
1804:
1610:
772:
3246:"Part 1: Partnerships – Am I in One and Why Does it Matter?"
2966:"Which terms should be included in a partnership agreement?"
3411:"Order of the President of the People's Republic of China"
2327:
National Conference of Commissioners on Uniform State Laws
2291:
Statutory regulation of partnerships in Canada fall under
53:
3456:"Hong Kong Partnerships Ordinance, Chapter 38, section 3"
3098:
Bouvier's Law Dictionary and Concise Encyclopedia, Vol. 3
2440:
A limited partnership in the United Kingdom consists of:
2401:
governed by the Partnership Enterprise Law passed by the
1795:, very popular with Italian merchant bankers. Florentine
1216:
1942:, and is entitled to a proportion of the distributable
2429:
1910:
In certain partnerships of individuals, particularly
3435:"Hong Kong Ordinances, CAP 38 Partnership Ordinance"
3144:. Ministry of Law, Justice and Parliamentary Affairs
3021:"Better carrots for partner compensation strategies"
2821:
Mergers & Acquisitions and Partnerships in China
2469:
2403:
Standing Committee of the National People's Congress
3310:
2851:
2780:
2447:One or of the firm beyond the amount contributed.
3558:
2011:, many of the difficulties associated with that
3303:"Private equity chiefs face conversion dilemma"
3211:
3209:
3207:
3205:
3203:
3201:
3100:. Texas: Vernon Law Book Company. p. 2481.
2823:. World Scientific Publishing Co. p. 311.
2252:as it is difficult to prove an oral agreement.
1905:
1870:form of partnerships with local entrepreneurs).
1776:In Europe, the partnerships contributed to the
3301:Espinoza, Javier; Indap, Sujeet (2018-02-19).
3142:Legislative and Parliamentary Affairs Division
2988:
2337:. Most U.S. states have adopted a form of the
320:Scottish charitable incorporated organisation
3300:
2935:
2626:BeerbĂĽhl, Margrit Schulte (13 January 2012).
2590:
1714:
719:
3495:
3493:
3365:. Internal Revenue Service. 15 December 2017
3198:
3181:"9 things to know in a partnership business"
3095:
3069:
3067:
2936:Zadek, Simon; Radovich, Sacha (April 2006).
2894:
1721:
1707:
726:
712:
3490:
3091:
3089:
3073:
3064:
2912:
2316:Partnership taxation in the United States
2083:. General partners have an obligation of
1938:An equity partner is a part-owner of the
1856:
3536:
3014:
3012:
2818:
2712:
2625:
2341:, which includes provisions regulating
2217:A partnership firm is not a legal entity
3477:"CAP 37 Limited Partnerships Ordinance"
2783:"Launching a World-Class Joint Venture"
2074:
1896:
3559:
3096:Bouvier, John; Rawle, Francis (1914).
3086:
3044:
2989:Serrill-Robins, Mira (15 March 2010).
1840:partnership closely resembled that of
421:Limited liability limited partnership
336:Industrial and provident society
3178:
3165:Section 4 of the Partnership Act 1932
3018:
3009:
2682:
2654:
2121:limited liability limited partnership
518:Gesellschaft mit beschränkter Haftung
2991:"Equity vs. Non-Equity Partnerships"
2945:John F. Kennedy School of Government
2938:"Governing collaborative governance"
2183:Associations Incorporations Act 1981
2172:Valid Agreement between the parties;
3047:"Law firm merger activity picks up"
3019:Clark, Norman (30 September 2016).
2895:Poppo, Laura; Zenger, Todd (2002).
2224:Partnership is a concurrent subject
13:
2758:"Characteristics of a Partnership"
2628:"Networks of the Hanseatic League"
2430:United Kingdom limited partnership
2127:
14:
3588:
3518:
2819:Coispeau, Olivier (19 May 2015).
2584:
1949:A salaried partner who is paid a
1695:Business and economics portal
3524:
3282:. Cornell Law School. 2007-08-06
3179:Haque, Tasmiah (20 April 2018).
3118:. Cornell Law School. 2010-08-19
2486:
2472:
2382:This section is an excerpt from
2309:
2281:
1688:
563:Société à responsabilité limitée
52:
3469:
3448:
3427:
3403:
3377:
3351:
3326:
3294:
3268:
3238:
3172:
3156:
3130:
3104:
3038:
2982:
2958:
2929:
2888:
2845:
2812:
2335:Uniform Limited Partnership Act
3045:Becker, Amanda (5 July 2010).
2774:
2750:
2741:
2706:
2676:
2645:
2619:
2351:limited liability partnerships
2276:Mutual agency is the real test
2095:depending upon circumstances.
1:
3224:Ministry of Corporate Affairs
2854:Academy of Management Journal
2829:10.1142/9789814641036_fmatter
2727:10.1080/02634937.2019.1652799
2593:American Journal of Sociology
2577:
2538:Limited liability partnership
2480:Business and economics portal
2197:
2192:
2115:limited liability partnership
2062:
1862:terms of their relationship.
1350:management information system
1001:Chief human resources officer
2901:Strategic Management Journal
2409:
2371:
2153:
2000:that generated the profits.
1994:
1906:Equity vs. salaried partners
1344:Enterprise resource planning
1172:Financial statement analysis
445:Massachusetts business trust
21:Partnership (disambiguation)
7:
3389:Legal Information Institute
3217:"The Partnership Act, 1932"
3138:"The Partnership Act, 1932"
2632:EGO European History Online
2465:
2366:Code of Federal Regulations
2093:joint and several liability
2018:
1963:joint and several liability
1928:contract or income partners
632:Piercing the corporate veil
328:Community interest company
303:UK / Ireland / Commonwealth
291:Economic interest grouping
10:
3593:
2451:Limited partners may not:
2433:
2413:
2395:People's Republic of China
2381:
2313:
2299:Are carrying on a business
2245:Oral or Written Agreements
2238:Partners are Mutual Agents
2157:
2148:
2031:in taxation policy, since
2007:merged with American firm
1874:Mergers & Acquisitions
1761:
401:Limited liability company
25:
18:
2995:LexisNexis Legal Newsroom
2424:
2286:
1771:Francesco di Marco Datini
1006:Chief information officer
838:Limited liability company
612:Internal affairs doctrine
607:and estoppel corporations
3577:Types of business entity
2572:(aka partnership system)
2565:Types of business entity
2376:
2358:taxation of partnerships
2206:
2164:Summarising s. 5 of the
1802:In the Middle East, the
1019:Chief technology officer
953:Mergers and acquisitions
923:Constitutional documents
748:Management of a business
36:This article is part of
28:Panasonic Senior Partner
3549:Encyclopædia Britannica
2787:Harvard Business Review
2747:Enkhbold op cit pp. 537
2416:Partnership (Hong Kong)
2339:Uniform Partnership Act
2331:Uniform Partnership Act
2293:provincial jurisdiction
2261:registered as a company
2160:Partnership (Australia)
2057:free market competition
2051:laws, so as to inhibit
1922:are distinguished from
1891:articles of partnership
1079:Environmental economics
1059:International economics
1010:Chief marketing officer
996:Chief financial officer
991:Chief operating officer
987:Chief executive officer
948:International trade law
742:Business administration
282:Societas unius personae
144:General corporate forms
2663:Historical Materialism
2550:Partnership accounting
2305:With a view to profit.
2053:monopolistic practices
1857:Partnership agreements
1829:(in varying degrees).
1648:International business
1633:Business judgment rule
978:Chief business officer
878:Annual general meeting
858:State-owned enterprise
848:Privately held company
594:Business judgment rule
3423:on 10 September 2008.
3226:. Government of India
2866:10.5465/amj.2013.0581
2362:Internal Revenue Code
1975:source of origination
1932:partnership agreement
1778:Commercial Revolution
1324:Customer relationship
1260:Business intelligence
1222:Financial institution
1197:International finance
1147:Cash conversion cycle
1054:Development economics
1015:Chief product officer
763:Management accounting
538:Naamloze vennootschap
528:Kabushiki gaisha
345:Limited company
3533:at Wikimedia Commons
3391:. Cornell Law School
2715:Central Asian Survey
2555:Partnership taxation
2347:limited partnerships
2343:general partnerships
2166:Partnership Act 1958
2075:Forms of partnership
1897:Partner compensation
1265:Business development
1109:Economic development
871:Corporate governance
768:Financial accounting
662:Beneficial ownership
599:Corporate governance
435:Delaware corporation
262:Societas cooperativa
3543:"Partnership"
3256:on 24 February 2015
3250:Business Law Clinic
3076:New York Law Review
2762:www.cliffsnotes.com
2544:Limited partnership
2523:General partnership
2513:Business partnering
2384:Partnership (China)
2360:, set forth in the
2269:Parliament of India
2265:Companies Act, 2013
2231:Unlimited Liability
2100:limited partnership
2043:than they would as
1946:of the partnership.
1826:international trade
1675:Business statistics
1658:International trade
1643:Business operations
1339:Electronic business
1244:Types of management
1132:Financial statement
1114:Economic statistics
982:Chief brand officer
938:Corporate liability
853:Sole proprietorship
833:Joint-stock company
677:Corporate registers
637:Rochdale Principles
391:Benefit corporation
217:Sole proprietorship
2793:(2): 90–100, 124.
2692:. Dumbarton Oaks.
2684:Laiou, Angeliki E.
2560:Strategic Alliance
2436:UK partnership law
2041:personal liability
2009:Rogers & Wells
1867:strategic alliance
1849:Europe, including
1824:and long-distance
1638:Consumer behaviour
1440:Product life-cycle
1227:Capital management
1192:Managerial finance
883:Board of directors
478:Aktiengesellschaft
450:Nevada corporation
3529:Media related to
2104:limited liability
1924:salaried partners
1822:bills of exchange
1814:trading companies
1731:
1730:
1618:Business analysis
1187:Corporate finance
1157:Capital budgeting
1094:Knowledge economy
888:Supervisory board
736:
735:
617:Limited liability
579:
578:
488:Ansvarlig selskap
375:Unlimited company
212:Shelf corporation
207:Shell corporation
195:Limited liability
3584:
3553:
3545:
3528:
3512:
3511:
3509:
3508:
3497:
3488:
3487:
3485:
3484:
3473:
3467:
3466:
3464:
3463:
3452:
3446:
3445:
3443:
3442:
3431:
3425:
3424:
3422:
3416:. Archived from
3415:
3407:
3401:
3400:
3398:
3396:
3381:
3375:
3374:
3372:
3370:
3355:
3349:
3348:
3346:
3345:
3330:
3324:
3323:
3321:
3320:
3314:
3309:. Archived from
3298:
3292:
3291:
3289:
3287:
3272:
3266:
3265:
3263:
3261:
3242:
3236:
3235:
3233:
3231:
3221:
3213:
3196:
3195:
3193:
3191:
3176:
3170:
3169:
3160:
3154:
3153:
3151:
3149:
3134:
3128:
3127:
3125:
3123:
3112:"Silent partner"
3108:
3102:
3101:
3093:
3084:
3083:
3071:
3062:
3061:
3059:
3057:
3042:
3036:
3035:
3033:
3031:
3016:
3007:
3006:
3004:
3002:
2986:
2980:
2979:
2977:
2976:
2962:
2956:
2955:
2953:
2951:
2942:
2933:
2927:
2926:
2916:
2892:
2886:
2885:
2849:
2843:
2842:
2816:
2810:
2809:
2807:
2805:
2778:
2772:
2771:
2769:
2768:
2754:
2748:
2745:
2739:
2738:
2710:
2704:
2703:
2680:
2674:
2671:Brill Publishers
2658:
2652:
2649:
2643:
2642:
2640:
2638:
2623:
2617:
2616:
2599:(5): 1463–1568.
2588:
2496:
2491:
2490:
2482:
2477:
2476:
2141:sleeping partner
2085:strict liability
1782:Hanseatic League
1723:
1716:
1709:
1693:
1692:
1670:Business process
1212:Financial market
1049:Labour economics
1044:Public economics
803:Corporation sole
738:
737:
728:
721:
714:
682:Registered agent
627:Drag-along right
567:
552:
542:
532:
522:
512:
502:
492:
482:
472:
441:
424:
404:
348:
339:
331:
323:
315:
304:
294:
286:
276:
272:Societas privata
266:
256:
237:
236:
56:
33:
32:
3592:
3591:
3587:
3586:
3585:
3583:
3582:
3581:
3557:
3556:
3521:
3516:
3515:
3506:
3504:
3499:
3498:
3491:
3482:
3480:
3475:
3474:
3470:
3461:
3459:
3454:
3453:
3449:
3440:
3438:
3433:
3432:
3428:
3420:
3413:
3409:
3408:
3404:
3394:
3392:
3383:
3382:
3378:
3368:
3366:
3357:
3356:
3352:
3343:
3341:
3332:
3331:
3327:
3318:
3316:
3307:Financial Times
3299:
3295:
3285:
3283:
3274:
3273:
3269:
3259:
3257:
3244:
3243:
3239:
3229:
3227:
3219:
3215:
3214:
3199:
3189:
3187:
3177:
3173:
3162:
3161:
3157:
3147:
3145:
3136:
3135:
3131:
3121:
3119:
3110:
3109:
3105:
3094:
3087:
3072:
3065:
3055:
3053:
3051:Washington Post
3043:
3039:
3029:
3027:
3017:
3010:
3000:
2998:
2987:
2983:
2974:
2972:
2964:
2963:
2959:
2949:
2947:
2940:
2934:
2930:
2914:10.1002/smj.249
2893:
2889:
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2846:
2839:
2817:
2813:
2803:
2801:
2779:
2775:
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2764:
2756:
2755:
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2746:
2742:
2711:
2707:
2700:
2681:
2677:
2659:
2655:
2650:
2646:
2636:
2634:
2624:
2620:
2589:
2585:
2580:
2575:
2492:
2485:
2478:
2471:
2468:
2438:
2432:
2427:
2418:
2412:
2407:
2406:
2399:business entity
2387:
2379:
2374:
2318:
2312:
2289:
2284:
2209:
2200:
2195:
2162:
2156:
2151:
2130:
2128:Silent partners
2089:joint liability
2077:
2065:
2025:taxation policy
2021:
2005:Clifford Chance
1997:
1920:equity partners
1908:
1899:
1871:
1859:
1764:
1727:
1687:
1680:
1679:
1623:Business ethics
1613:
1603:
1602:
1543:
1535:
1534:
1245:
1237:
1236:
1232:Venture capital
1162:Commercial bank
1152:Insider dealing
1127:
1119:
1118:
1069:Planned economy
1034:
1024:
1023:
968:
966:Corporate title
958:
957:
933:Corporate crime
913:
903:
902:
898:Audit committee
873:
863:
862:
818:Holding company
798:Corporate group
793:
786:Business entity
778:
777:
758:
732:
687:
686:
667:Civil procedure
657:
649:
648:
622:Tag-along right
589:
581:
580:
565:
550:
540:
530:
520:
510:
500:
490:
480:
470:
439:statutory trust
433:
422:
402:
346:
343:
337:
329:
321:
313:
302:
292:
284:
274:
264:
254:
234:
232:by jurisdiction
231:
230:Corporate forms
222:
221:
202:Private limited
170:Holding company
145:
137:
136:
118:
64:
63:By jurisdiction
31:
24:
17:
12:
11:
5:
3590:
3580:
3579:
3574:
3569:
3555:
3554:
3540:, ed. (1911).
3538:Chisholm, Hugh
3534:
3520:
3519:External links
3517:
3514:
3513:
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3468:
3447:
3426:
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3359:"Partnerships"
3350:
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3197:
3185:The Daily Star
3171:
3155:
3129:
3103:
3085:
3063:
3037:
3008:
2981:
2957:
2928:
2907:(8): 707–725.
2887:
2860:(2): 460–478.
2844:
2838:978-9814641029
2837:
2811:
2773:
2749:
2740:
2721:(4): 531–547.
2705:
2699:978-0884023326
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2605:10.1086/498470
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2158:Main article:
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1179:
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1174:
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1159:
1154:
1149:
1144:
1139:
1134:
1128:
1125:
1124:
1121:
1120:
1117:
1116:
1111:
1106:
1104:Macroeconomics
1101:
1099:Microeconomics
1096:
1091:
1089:Market economy
1086:
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1076:
1071:
1066:
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1046:
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993:
984:
975:
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964:
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940:
935:
930:
925:
920:
918:Commercial law
914:
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905:
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901:
900:
895:
893:Advisory board
890:
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869:
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3338:Bloomberg.com
3335:
3329:
3315:on 2022-12-10
3313:
3308:
3304:
3297:
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3277:
3276:"Partnership"
3271:
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2556:
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2528:Joint venture
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2282:North America
2279:
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2016:
2014:
2010:
2006:
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29:
22:
3572:Business law
3567:Partnerships
3547:
3531:Partnerships
3505:. Retrieved
3481:. Retrieved
3471:
3460:. Retrieved
3450:
3439:. Retrieved
3429:
3418:the original
3405:
3393:. Retrieved
3388:
3379:
3367:. Retrieved
3362:
3353:
3342:. Retrieved
3340:. 2018-02-15
3337:
3328:
3317:. Retrieved
3312:the original
3306:
3296:
3284:. Retrieved
3279:
3270:
3260:22 September
3258:. Retrieved
3254:the original
3249:
3240:
3230:22 September
3228:. Retrieved
3223:
3188:. Retrieved
3184:
3174:
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3148:22 September
3146:. Retrieved
3141:
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3120:. Retrieved
3115:
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3097:
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3075:
3056:22 September
3054:. Retrieved
3050:
3040:
3030:22 September
3028:. Retrieved
3024:
3001:22 September
2999:. Retrieved
2997:. Relx Group
2994:
2984:
2973:. Retrieved
2970:Investopedia
2969:
2960:
2950:22 September
2948:. Retrieved
2944:
2931:
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2900:
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2857:
2853:
2847:
2820:
2814:
2804:22 September
2802:. Retrieved
2790:
2786:
2776:
2765:. Retrieved
2761:
2752:
2743:
2718:
2714:
2708:
2688:
2678:
2669:(1): 47–74,
2666:
2661:
2656:
2647:
2637:22 September
2635:. Retrieved
2631:
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1979:compensation
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1732:
1548:Architecture
1542:Organization
1508:Supply chain
1334:Earned value
1207:Stock market
1084:Open economy
1074:Econometrics
842:
813:Conglomerate
641:
604:
562:
547:
537:
527:
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508:Aksjeselskap
507:
498:Aktieselskab
497:
487:
477:
466:
353:by guarantee
281:
271:
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250:
179:
155:Conglomerate
99:South Africa
3503:. Hklii.org
3479:. Hklii.org
3458:. Hklii.org
3437:. Hklii.org
3190:30 November
2518:Corporation
2391:partnership
2055:and foster
1916:accountancy
1853:'s family.
1755:governments
1735:partnership
1663:Trade route
1578:Engineering
1573:Development
1425:Performance
1368:development
1329:Distributed
1202:Liquidation
843:Partnership
828:Corporation
823:Cooperative
643:Ultra vires
363:proprietary
180:Partnership
175:Joint-stock
165:Corporation
160:Cooperative
3561:Categories
3507:2012-03-31
3483:2012-07-31
3462:2012-03-31
3441:2012-07-31
3395:26 January
3369:26 January
3344:2018-02-19
3319:2018-02-19
3286:26 January
2975:2024-01-30
2767:2024-01-30
2578:References
2508:Consortium
2494:Law portal
2364:(IRC) and
2198:Bangladesh
2193:South Asia
2081:common law
2069:common law
2063:Common law
1883:succession
1851:Marco Polo
1739:businesses
1530:Technology
1412:Operations
1292:Commercial
1285:innovation
1275:Capability
1167:Derivative
756:Accounting
700:Law portal
548:Osakeyhtiö
467:Aktiebolag
416:Series LLC
2923:0143-2095
2882:168091169
2874:0001-4273
2735:203044817
2613:144729381
2570:Up or out
2410:Hong Kong
2372:East Asia
2302:In common
2154:Australia
2049:antitrust
1995:Law firms
1912:law firms
1887:civil law
1818:contracts
1810:mudarabas
1598:Structure
1583:Hierarchy
1503:Strategic
1390:Materials
1380:Knowledge
1357:Financial
1297:Marketing
1142:Factoring
1137:Insurance
1039:Commodity
1032:Economics
588:Doctrines
358:by shares
74:Australia
3025:Lexology
2799:14971273
2686:(2008).
2533:Keiretsu
2503:Alliance
2466:See also
2333:and the
2019:Taxation
1971:lockstep
1940:business
1846:commenda
1792:commenda
1743:interest
1588:Patterns
1568:Conflict
1553:Behavior
1493:Security
1470:Resource
1455:Property
1418:services
1375:Incident
1314:Conflict
1270:Capacity
973:Chairman
928:Contract
672:Contract
605:De facto
437: /
251:Societas
69:Anguilla
38:a series
2393:in the
2149:Oceania
1990:profit.
1973:" and "
1944:profits
1918:firms,
1762:History
1751:schools
1745:-based
1563:Culture
1513:Systems
1498:Service
1477:
1465:Records
1460:Quality
1450:Project
1445:Product
1435:Process
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1395:Network
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808:Company
572:more...
190:Limited
185:General
150:Company
130:Germany
114:Vietnam
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2013:merger
1951:salary
1525:Talent
1481:crisis
1407:Office
1280:Change
566:(SARL)
541:(N.V.)
531:(K.K.)
521:(GmbH)
469:
458:Others
423:(LLLP)
368:public
347:(Ltd.)
322:(SCIO)
293:(EEIG)
253:
125:France
84:Canada
3421:(PDF)
3414:(PDF)
3220:(PDF)
2941:(PDF)
2878:S2CID
2731:S2CID
2609:S2CID
2540:(LLP)
2397:is a
2377:China
2207:India
1842:qirad
1838:ortoq
1834:ortoq
1805:qirad
1611:Trade
1593:Space
1488:Sales
1430:Power
1385:Legal
1255:Brand
1250:Asset
773:Audit
501:(A/S)
491:(ANS)
403:(LLC)
338:(IPS)
330:(CIC)
314:(CIO)
285:(SUP)
275:(SPE)
265:(SCE)
94:India
3397:2018
3371:2018
3288:2018
3262:2017
3232:2017
3192:2021
3150:2017
3124:2017
3058:2017
3032:2017
3003:2017
2952:2017
2919:ISSN
2870:ISSN
2833:ISBN
2806:2017
2795:PMID
2694:ISBN
2639:2017
2546:(LP)
2349:and
2098:The
1926:(or
1914:and
1844:and
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790:list
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511:(AS)
481:(AG)
471:(AB)
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