2499:
2251:.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"
2485:
1701:
3537:
1904:. 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.
65:
2244:. 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.
2223:
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:
2270:. 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
2306:. 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:
2262:
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,
2222:
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
1839:
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
1799:
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
2010:
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
1880:
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
2213:
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
2155:
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
1872:
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
1859:
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
1795:
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
2431:
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
2331:
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
1996:
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
1979:
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,
2214:
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.
2000:
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
2432:
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.
2117:
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.
2335:
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
2768:
2237:. 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).
1887:
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.
1768:
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.
1891:
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
1976:. 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.
1912:
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.
2416:
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.
1784:, 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.
2340:
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
2289:. 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.
2473:
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.
3001:
1800:
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
2082:, 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.
1896:, 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
3421:
1780:
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
1997:
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).
2337:
3256:
2156:
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.
2113:(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
2413:
2367:
Although the federal government does not have specific statutory law for establishing partnerships, it has an extensive statutory and regulatory scheme for the
2332:
venture to avoid liability for the partnership's debts and obligations. Partnerships typically pay less taxes than corporations in fields like fund management.
1980:
different models exist for determining either ownership interest, profit distribution, or both. Two common alternate approaches to distribution of profit are "
2638:
2200:
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
2602:
Padgett, John F.; McLean, Paul D. (2006). "Organizational
Invention and Elite Transformation: The Birth of Partnership Systems in Renaissance Florence".
3344:
1731:
2379:. The IRC defines federal tax obligations for partnership operations that effectively serve as federal regulation of some aspects of partnerships.
614:
1847:
partnerships, promoting trade and investment to facilitate the commercial integration of the Mongol Empire. The contractual features of a Mongol-
2134:(LLLP): a form of limited partnership in which general partners have limited liability for the debts and obligations of the limited partnership.
2070:. Enforcement of the laws, however, varies considerably. Domestic partnerships recognized by governments typically enjoy tax benefits, as well.
2258:. The Partnership Act, 1932 nowhere mentions that the Partnership Agreement is to be in written or oral format. Thus the general rule of the
2230:
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.
2014:
British law firms tend to use the lockstep principle, whereas American firms are more accustomed to source of origination. When British firm
330:
3313:
572:
2976:
1972:
Although individuals in both categories are described as partners, equity partners and salaried partners have little in common other than
3559:
3428:
2863:
Holloway, Samuel S.; Parmigiani, Anne (2016). "Friends and Profits Don't Mix: The Performance Implications of Repeated Partnerships".
1748:
is an agreement where parties agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals,
2326:
1900:, especially if well documented. Partners who wish to make their agreement affirmatively explicit and enforceable typically draw up
1796:
join forces in reciprocal services became a distinctive feature, and a long lasting success factor, of the Hanseatic team spirit.
527:
1823:
institutions developed when trade with the Levant, namely the Ottoman Empire and the Muslim Near East, flourished and when early
736:
2192:
View to Profit – thus charitable organizations cannot be partnerships (charities are typically incorporated associations under
2278:
or formed in pursuance of some other law. Some other law means companies and corporations formed via some other law passed by
2131:
1724:
800:
431:
240:
2948:
2090:
The general partnership, in which all partners manage the business and are personally liable for its debts, developed under
1968:
of the partnership (although it is quite common for salaried partners to receive a bonus based on the firm's profitability).
419:
363:
322:
2662:
Jean Favier, Gold & Spices: the rise of commerce in the middle ages, Holmes & Meier Pub; 1st US edition, July 1998
2046:
only occur on profit before they are distributed to the partners. However, depending on the partnership structure and the
301:
3264:
3057:
1810:
were almost sure to make a positive return on their loans, but this would be before taking into account solvency risks.
2847:
2708:
1428:
89:
3031:
3587:
1285:
368:
3191:
2673:
1717:
1334:
445:
346:
2345:
3395:
3541:
3369:
2548:
2490:
2361:
2125:
1705:
1450:
1360:
1011:
271:
205:
1843:
The Mongols adopted and developed the concepts of liability in relation to investments and loans in Mongol–
1568:
1354:
1182:
455:
31:
17:
2724:
Enkhbold, Enerelt (2019). "The role of the ortoq in the Mongol Empire in forming business partnerships".
2455:
One or more people called general partners, who are liable for all debts and obligations of the firm; and
2376:
2103:
1973:
1558:
1445:
1395:
729:
642:
119:
3227:
1941:). The degree of control which each type of partner exerts over the partnership depends on the relevant
2368:
1588:
338:
114:
99:
1884:
1593:
1372:
1314:
1016:
848:
687:
622:
411:
281:
109:
2026:
were blamed on the difficulties of merging a lockstep culture with a source of origination culture.
1876:
In business, two or more companies join forces in a joint venture, a buyer–supplier relationship, a
2575:
2466:
Draw out or receive back any part of their contributions to the partnership during its lifetime; or
2259:
1608:
1583:
1319:
1029:
963:
933:
582:
449:
124:
84:
38:
3322:
2426:
2349:
2341:
2170:
1901:
1598:
1578:
1563:
1518:
1344:
1089:
1069:
1020:
1006:
1001:
997:
958:
752:
291:
212:
2793:
2179:(Vic), for a partnership in Australia to exist, four main criteria must be satisfied. They are:
2560:
2303:
1897:
1658:
1643:
1573:
1435:
1339:
988:
888:
868:
858:
823:
722:
604:
378:
251:
165:
130:
94:
48:
1964:
but does not have any underlying ownership interest in the business and will not share in the
3582:
3577:
2372:
2128:(LLP): a form of partnership in which all partners may have some degree of limited liability.
1981:
1942:
1788:
1540:
1422:
1410:
1302:
1295:
1270:
1232:
1207:
1157:
1064:
1025:
773:
547:
79:
3553:
2565:
1603:
1528:
1513:
1400:
1390:
1367:
1307:
1275:
1177:
1119:
881:
778:
672:
609:
2186:
To carry on a business – this is defined in s. 3 as "any trade, occupation or profession";
8:
2554:
2533:
2523:
2401:
2394:
2357:
2353:
2279:
2110:
1954:
1893:
1836:
1685:
1668:
1653:
1503:
1480:
1465:
1385:
1349:
1324:
1280:
1152:
1142:
1124:
992:
948:
863:
843:
647:
401:
373:
227:
200:
195:
185:
2908:"Do formal contracts and relational governance function as substitutes or complements?"
2888:
2741:
2619:
2570:
2446:
2275:
2051:
2038:. Among developed countries, for example, business partnerships are often favored over
1877:
1648:
1523:
1508:
1475:
1470:
1460:
1455:
1405:
1329:
1237:
1202:
893:
567:
487:
460:
140:
135:
104:
2189:
In Common – meaning there must be some mutuality of rights, interests and obligations;
2929:
2892:
2880:
2843:
2805:
2745:
2704:
2623:
2114:
2019:
1832:
1628:
1535:
1491:
1417:
1290:
1197:
1167:
1104:
898:
627:
497:
385:
260:
222:
217:
2919:
2872:
2835:
2733:
2681:
2611:
2095:
1792:
1781:
1680:
1498:
1440:
1265:
1260:
1222:
1059:
1054:
813:
705:
692:
637:
537:
3511:
3466:
3174:
3148:
2839:
2737:
3122:
2700:
The Economic History of Byzantium: From the Seventh through the Fifteenth Century
2698:
2409:
2268:
Number of Partners is minimum 2 and maximum 50 in any kind of business activities
2099:
2015:
1824:
1749:
1633:
1485:
1378:
1242:
1172:
1162:
1079:
976:
943:
908:
828:
808:
677:
632:
355:
180:
2694:
2067:
1663:
1192:
1187:
1114:
1109:
1099:
953:
928:
903:
3396:"26 U.S. Code, Subtite A, Chapter 1, Subchapter K - Partners and Partnerships"
3286:
3571:
3563:. Vol. 20 (11th ed.). Cambridge University Press. pp. 872–876.
3548:
2933:
2884:
2671:
Jairus Banaji (2007), "Islam, the Mediterranean and the rise of capitalism",
2538:
2034:
Partnerships recognized by a government body may enjoy special benefits from
1807:
1638:
1074:
921:
439:
406:
56:
557:
3487:
3445:
3085:
Henderson, D.R. (1960). "The Corporate Partner: An Exercise in Semantics".
2809:
2469:
Take part in the management of the business or have power to bind the firm.
2047:
2043:
1989:
1757:
1217:
1094:
1084:
796:
517:
507:
2876:
2058:
of a corporation. In such countries, partnerships are often regulated via
1883:
In this case, the alliance may be structured in a process comparable to a
2528:
2055:
2039:
1926:
1791:
which started in the 13th century. In the 15th century the cities of the
1673:
1212:
838:
833:
653:
175:
170:
2050:
in which it operates, owners of a partnership may be exposed to greater
2518:
2504:
2098:
to third parties injured by the Partnership. General partners may have
2091:
2079:
2035:
1861:
1765:
766:
710:
476:
426:
3263:. University of Victoria, Faculty of Law. 6 March 2012. Archived from
2580:
2121:
More recently, additional forms of partnership have been recognized:
2059:
1985:
1147:
1049:
1042:
2924:
2907:
2498:
2615:
2543:
2513:
2063:
1992:(sometimes referred to, more graphically, as "eat what you kill").
1965:
1950:
1922:
1828:
1802:
1777:
1753:
983:
938:
682:
3552:
2792:
Bamford, James; Ernst, David; Fubini, David G. (3 February 2004).
3512:"Hong Kong Limited Partnerships Ordinance, Chapter 37, section 4"
818:
160:
30:
This article is about business partnerships. For other uses, see
37:"Senior Partner" redirects here. For the portable computer, see
3536:
2484:
2023:
1961:
1761:
1700:
27:
Business organization in which parties cooperate in an endeavor
3345:"Ares Becomes Litmus Test for Buyout Firms Mulling Tax Change"
323:
Charitable incorporated organisation (England and Wales)
2405:
1815:
1621:
783:
3257:"Part 1: Partnerships – Am I in One and Why Does it Matter?"
2977:"Which terms should be included in a partnership agreement?"
3422:"Order of the President of the People's Republic of China"
2338:
National Conference of Commissioners on Uniform State Laws
2302:
Statutory regulation of partnerships in Canada fall under
64:
3467:"Hong Kong Partnerships Ordinance, Chapter 38, section 3"
3109:
Bouvier's Law Dictionary and Concise Encyclopedia, Vol. 3
2451:
A limited partnership in the United Kingdom consists of:
2412:
governed by the Partnership Enterprise Law passed by the
1806:, very popular with Italian merchant bankers. Florentine
1227:
1953:, and is entitled to a proportion of the distributable
2440:
1921:
In certain partnerships of individuals, particularly
3446:"Hong Kong Ordinances, CAP 38 Partnership Ordinance"
3155:. Ministry of Law, Justice and Parliamentary Affairs
3032:"Better carrots for partner compensation strategies"
2832:
Mergers & Acquisitions and Partnerships in China
2480:
2414:
Standing Committee of the National People's Congress
3321:
2862:
2791:
2458:One or of the firm beyond the amount contributed.
3569:
2022:, many of the difficulties associated with that
3314:"Private equity chiefs face conversion dilemma"
3222:
3220:
3218:
3216:
3214:
3212:
3111:. Texas: Vernon Law Book Company. p. 2481.
2834:. World Scientific Publishing Co. p. 311.
2263:as it is difficult to prove an oral agreement.
1916:
1881:form of partnerships with local entrepreneurs).
1787:In Europe, the partnerships contributed to the
3312:Espinoza, Javier; Indap, Sujeet (2018-02-19).
3153:Legislative and Parliamentary Affairs Division
2999:
2348:. Most U.S. states have adopted a form of the
331:Scottish charitable incorporated organisation
3311:
2946:
2637:BeerbĂĽhl, Margrit Schulte (13 January 2012).
2601:
1725:
730:
3506:
3504:
3376:. Internal Revenue Service. 15 December 2017
3209:
3192:"9 things to know in a partnership business"
3106:
3080:
3078:
2947:Zadek, Simon; Radovich, Sacha (April 2006).
2905:
1732:
1718:
737:
723:
3501:
3102:
3100:
3084:
3075:
2923:
2327:Partnership taxation in the United States
2094:. General partners have an obligation of
1949:An equity partner is a part-owner of the
1867:
3547:
3025:
3023:
2829:
2723:
2636:
2352:, which includes provisions regulating
2228:A partnership firm is not a legal entity
3488:"CAP 37 Limited Partnerships Ordinance"
2794:"Launching a World-Class Joint Venture"
2085:
1907:
14:
3570:
3107:Bouvier, John; Rawle, Francis (1914).
3097:
3055:
3000:Serrill-Robins, Mira (15 March 2010).
1851:partnership closely resembled that of
432:Limited liability limited partnership
347:Industrial and provident society
3189:
3176:Section 4 of the Partnership Act 1932
3029:
3020:
2693:
2665:
2132:limited liability limited partnership
529:Gesellschaft mit beschränkter Haftung
3002:"Equity vs. Non-Equity Partnerships"
2956:John F. Kennedy School of Government
2949:"Governing collaborative governance"
2194:Associations Incorporations Act 1981
2183:Valid Agreement between the parties;
3058:"Law firm merger activity picks up"
3030:Clark, Norman (30 September 2016).
2906:Poppo, Laura; Zenger, Todd (2002).
2235:Partnership is a concurrent subject
24:
2769:"Characteristics of a Partnership"
2639:"Networks of the Hanseatic League"
2441:United Kingdom limited partnership
2138:
25:
3599:
3529:
2830:Coispeau, Olivier (19 May 2015).
2595:
1960:A salaried partner who is paid a
1706:Business and economics portal
3535:
3293:. Cornell Law School. 2007-08-06
3190:Haque, Tasmiah (20 April 2018).
3129:. Cornell Law School. 2010-08-19
2497:
2483:
2393:This section is an excerpt from
2320:
2292:
1699:
574:Société à responsabilité limitée
63:
3480:
3459:
3438:
3414:
3388:
3362:
3337:
3305:
3279:
3249:
3183:
3167:
3141:
3115:
3049:
2993:
2969:
2940:
2899:
2856:
2823:
2346:Uniform Limited Partnership Act
3056:Becker, Amanda (5 July 2010).
2785:
2761:
2752:
2717:
2687:
2656:
2630:
2362:limited liability partnerships
2287:Mutual agency is the real test
2106:depending upon circumstances.
13:
1:
3235:Ministry of Corporate Affairs
2865:Academy of Management Journal
2840:10.1142/9789814641036_fmatter
2738:10.1080/02634937.2019.1652799
2604:American Journal of Sociology
2588:
2549:Limited liability partnership
2491:Business and economics portal
2208:
2203:
2126:limited liability partnership
2073:
1873:terms of their relationship.
1361:management information system
1012:Chief human resources officer
2912:Strategic Management Journal
2420:
2382:
2164:
2011:that generated the profits.
2005:
1917:Equity vs. salaried partners
1355:Enterprise resource planning
1183:Financial statement analysis
456:Massachusetts business trust
32:Partnership (disambiguation)
7:
3400:Legal Information Institute
3228:"The Partnership Act, 1932"
3149:"The Partnership Act, 1932"
2643:EGO European History Online
2476:
2377:Code of Federal Regulations
2104:joint and several liability
2029:
1974:joint and several liability
1939:contract or income partners
643:Piercing the corporate veil
339:Community interest company
314:UK / Ireland / Commonwealth
302:Economic interest grouping
10:
3604:
2462:Limited partners may not:
2444:
2424:
2406:People's Republic of China
2392:
2324:
2310:Are carrying on a business
2256:Oral or Written Agreements
2249:Partners are Mutual Agents
2168:
2159:
2042:in taxation policy, since
2018:merged with American firm
1885:Mergers & Acquisitions
1772:
412:Limited liability company
36:
29:
3006:LexisNexis Legal Newsroom
2435:
2297:
1782:Francesco di Marco Datini
1017:Chief information officer
849:Limited liability company
623:Internal affairs doctrine
618:and estoppel corporations
3588:Types of business entity
2583:(aka partnership system)
2576:Types of business entity
2387:
2369:taxation of partnerships
2217:
2175:Summarising s. 5 of the
1813:In the Middle East, the
1030:Chief technology officer
964:Mergers and acquisitions
934:Constitutional documents
759:Management of a business
47:This article is part of
39:Panasonic Senior Partner
3560:Encyclopædia Britannica
2798:Harvard Business Review
2758:Enkhbold op cit pp. 537
2427:Partnership (Hong Kong)
2350:Uniform Partnership Act
2342:Uniform Partnership Act
2304:provincial jurisdiction
2272:registered as a company
2171:Partnership (Australia)
2068:free market competition
2062:laws, so as to inhibit
1933:are distinguished from
1902:articles of partnership
1090:Environmental economics
1070:International economics
1021:Chief marketing officer
1007:Chief financial officer
1002:Chief operating officer
998:Chief executive officer
959:International trade law
753:Business administration
293:Societas unius personae
155:General corporate forms
2674:Historical Materialism
2561:Partnership accounting
2316:With a view to profit.
2064:monopolistic practices
1868:Partnership agreements
1840:(in varying degrees).
1659:International business
1644:Business judgment rule
989:Chief business officer
889:Annual general meeting
869:State-owned enterprise
859:Privately held company
605:Business judgment rule
3434:on 10 September 2008.
3237:. Government of India
2877:10.5465/amj.2013.0581
2373:Internal Revenue Code
1986:source of origination
1943:partnership agreement
1789:Commercial Revolution
1335:Customer relationship
1271:Business intelligence
1233:Financial institution
1208:International finance
1158:Cash conversion cycle
1065:Development economics
1026:Chief product officer
774:Management accounting
549:Naamloze vennootschap
539:Kabushiki gaisha
356:Limited company
3544:at Wikimedia Commons
3402:. Cornell Law School
2726:Central Asian Survey
2566:Partnership taxation
2358:limited partnerships
2354:general partnerships
2177:Partnership Act 1958
2086:Forms of partnership
1908:Partner compensation
1276:Business development
1120:Economic development
882:Corporate governance
779:Financial accounting
673:Beneficial ownership
610:Corporate governance
446:Delaware corporation
273:Societas cooperativa
3554:"Partnership"
3267:on 24 February 2015
3261:Business Law Clinic
3087:New York Law Review
2773:www.cliffsnotes.com
2555:Limited partnership
2534:General partnership
2524:Business partnering
2395:Partnership (China)
2371:, set forth in the
2280:Parliament of India
2276:Companies Act, 2013
2242:Unlimited Liability
2111:limited partnership
2054:than they would as
1957:of the partnership.
1837:international trade
1686:Business statistics
1669:International trade
1654:Business operations
1350:Electronic business
1255:Types of management
1143:Financial statement
1125:Economic statistics
993:Chief brand officer
949:Corporate liability
864:Sole proprietorship
844:Joint-stock company
688:Corporate registers
648:Rochdale Principles
402:Benefit corporation
228:Sole proprietorship
2804:(2): 90–100, 124.
2703:. Dumbarton Oaks.
2695:Laiou, Angeliki E.
2571:Strategic Alliance
2447:UK partnership law
2052:personal liability
2020:Rogers & Wells
1878:strategic alliance
1860:Europe, including
1835:and long-distance
1649:Consumer behaviour
1451:Product life-cycle
1238:Capital management
1203:Managerial finance
894:Board of directors
489:Aktiengesellschaft
461:Nevada corporation
3540:Media related to
2115:limited liability
1935:salaried partners
1833:bills of exchange
1825:trading companies
1742:
1741:
1629:Business analysis
1198:Corporate finance
1168:Capital budgeting
1105:Knowledge economy
899:Supervisory board
747:
746:
628:Limited liability
590:
589:
499:Ansvarlig selskap
386:Unlimited company
223:Shelf corporation
218:Shell corporation
206:Limited liability
16:(Redirected from
3595:
3564:
3556:
3539:
3523:
3522:
3520:
3519:
3508:
3499:
3498:
3496:
3495:
3484:
3478:
3477:
3475:
3474:
3463:
3457:
3456:
3454:
3453:
3442:
3436:
3435:
3433:
3427:. Archived from
3426:
3418:
3412:
3411:
3409:
3407:
3392:
3386:
3385:
3383:
3381:
3366:
3360:
3359:
3357:
3356:
3341:
3335:
3334:
3332:
3331:
3325:
3320:. Archived from
3309:
3303:
3302:
3300:
3298:
3283:
3277:
3276:
3274:
3272:
3253:
3247:
3246:
3244:
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3224:
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3206:
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3187:
3181:
3180:
3171:
3165:
3164:
3162:
3160:
3145:
3139:
3138:
3136:
3134:
3123:"Silent partner"
3119:
3113:
3112:
3104:
3095:
3094:
3082:
3073:
3072:
3070:
3068:
3053:
3047:
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3044:
3042:
3027:
3018:
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3015:
3013:
2997:
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2990:
2988:
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2973:
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2962:
2953:
2944:
2938:
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2927:
2903:
2897:
2896:
2860:
2854:
2853:
2827:
2821:
2820:
2818:
2816:
2789:
2783:
2782:
2780:
2779:
2765:
2759:
2756:
2750:
2749:
2721:
2715:
2714:
2691:
2685:
2682:Brill Publishers
2669:
2663:
2660:
2654:
2653:
2651:
2649:
2634:
2628:
2627:
2610:(5): 1463–1568.
2599:
2507:
2502:
2501:
2493:
2488:
2487:
2152:sleeping partner
2096:strict liability
1793:Hanseatic League
1734:
1727:
1720:
1704:
1703:
1681:Business process
1223:Financial market
1060:Labour economics
1055:Public economics
814:Corporation sole
749:
748:
739:
732:
725:
693:Registered agent
638:Drag-along right
578:
563:
553:
543:
533:
523:
513:
503:
493:
483:
452:
435:
415:
359:
350:
342:
334:
326:
315:
305:
297:
287:
283:Societas privata
277:
267:
248:
247:
67:
44:
43:
21:
3603:
3602:
3598:
3597:
3596:
3594:
3593:
3592:
3568:
3567:
3532:
3527:
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3517:
3515:
3510:
3509:
3502:
3493:
3491:
3486:
3485:
3481:
3472:
3470:
3465:
3464:
3460:
3451:
3449:
3444:
3443:
3439:
3431:
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3420:
3419:
3415:
3405:
3403:
3394:
3393:
3389:
3379:
3377:
3368:
3367:
3363:
3354:
3352:
3343:
3342:
3338:
3329:
3327:
3318:Financial Times
3310:
3306:
3296:
3294:
3285:
3284:
3280:
3270:
3268:
3255:
3254:
3250:
3240:
3238:
3230:
3226:
3225:
3210:
3200:
3198:
3188:
3184:
3173:
3172:
3168:
3158:
3156:
3147:
3146:
3142:
3132:
3130:
3121:
3120:
3116:
3105:
3098:
3083:
3076:
3066:
3064:
3062:Washington Post
3054:
3050:
3040:
3038:
3028:
3021:
3011:
3009:
2998:
2994:
2985:
2983:
2975:
2974:
2970:
2960:
2958:
2951:
2945:
2941:
2925:10.1002/smj.249
2904:
2900:
2861:
2857:
2850:
2828:
2824:
2814:
2812:
2790:
2786:
2777:
2775:
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2757:
2753:
2722:
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2711:
2692:
2688:
2670:
2666:
2661:
2657:
2647:
2645:
2635:
2631:
2600:
2596:
2591:
2586:
2503:
2496:
2489:
2482:
2479:
2449:
2443:
2438:
2429:
2423:
2418:
2417:
2410:business entity
2398:
2390:
2385:
2329:
2323:
2300:
2295:
2220:
2211:
2206:
2173:
2167:
2162:
2141:
2139:Silent partners
2100:joint liability
2088:
2076:
2036:taxation policy
2032:
2016:Clifford Chance
2008:
1931:equity partners
1919:
1910:
1882:
1870:
1775:
1738:
1698:
1691:
1690:
1634:Business ethics
1624:
1614:
1613:
1554:
1546:
1545:
1256:
1248:
1247:
1243:Venture capital
1173:Commercial bank
1163:Insider dealing
1138:
1130:
1129:
1080:Planned economy
1045:
1035:
1034:
979:
977:Corporate title
969:
968:
944:Corporate crime
924:
914:
913:
909:Audit committee
884:
874:
873:
829:Holding company
809:Corporate group
804:
797:Business entity
789:
788:
769:
743:
698:
697:
678:Civil procedure
668:
660:
659:
633:Tag-along right
600:
592:
591:
576:
561:
551:
541:
531:
521:
511:
501:
491:
481:
450:statutory trust
444:
433:
413:
357:
354:
348:
340:
332:
324:
313:
303:
295:
285:
275:
265:
245:
243:by jurisdiction
242:
241:Corporate forms
233:
232:
213:Private limited
181:Holding company
156:
148:
147:
129:
75:
74:By jurisdiction
42:
35:
28:
23:
22:
15:
12:
11:
5:
3601:
3591:
3590:
3585:
3580:
3566:
3565:
3551:, ed. (1911).
3549:Chisholm, Hugh
3545:
3531:
3530:External links
3528:
3525:
3524:
3500:
3479:
3458:
3437:
3413:
3387:
3370:"Partnerships"
3361:
3336:
3304:
3278:
3248:
3208:
3196:The Daily Star
3182:
3166:
3140:
3114:
3096:
3074:
3048:
3019:
2992:
2968:
2939:
2918:(8): 707–725.
2898:
2871:(2): 460–478.
2855:
2849:978-9814641029
2848:
2822:
2784:
2760:
2751:
2732:(4): 531–547.
2716:
2710:978-0884023326
2709:
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2616:10.1086/498470
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2146:silent partner
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2044:dividend taxes
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1808:merchant banks
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1193:Public finance
1190:
1188:Financial risk
1185:
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1160:
1155:
1150:
1145:
1139:
1136:
1135:
1132:
1131:
1128:
1127:
1122:
1117:
1115:Macroeconomics
1112:
1110:Microeconomics
1107:
1102:
1100:Market economy
1097:
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1062:
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954:Insolvency law
951:
946:
941:
936:
931:
929:Commercial law
925:
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919:
916:
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912:
911:
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904:Advisory board
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706:Company portal
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420:Low-profit LLC
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3349:Bloomberg.com
3346:
3340:
3326:on 2022-12-10
3324:
3319:
3315:
3308:
3292:
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3287:"Partnership"
3282:
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2550:
2547:
2545:
2542:
2540:
2539:Joint venture
2537:
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2525:
2522:
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2293:North America
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2049:
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2025:
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2017:
2012:
1999:
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1994:
1993:
1991:
1987:
1983:
1977:
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1967:
1966:distributions
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1826:
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1818:
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1811:
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1805:
1804:
1797:
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1785:
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1779:
1770:
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1763:
1759:
1758:organizations
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1735:
1730:
1728:
1723:
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1657:
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1639:Business plan
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1570:
1569:Communication
1567:
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1556:
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1530:
1529:administrator
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1500:
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1411:administrator
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1408:
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1399:
1397:
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1371:
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922:Corporate law
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440:S corporation
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394:United States
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57:Corporate law
55:
54:
50:
46:
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40:
33:
19:
3583:Business law
3578:Partnerships
3558:
3542:Partnerships
3516:. Retrieved
3492:. Retrieved
3482:
3471:. Retrieved
3461:
3450:. Retrieved
3440:
3429:the original
3416:
3404:. Retrieved
3399:
3390:
3378:. Retrieved
3373:
3364:
3353:. Retrieved
3351:. 2018-02-15
3348:
3339:
3328:. Retrieved
3323:the original
3317:
3307:
3295:. Retrieved
3290:
3281:
3271:22 September
3269:. Retrieved
3265:the original
3260:
3251:
3241:22 September
3239:. Retrieved
3234:
3199:. Retrieved
3195:
3185:
3175:
3169:
3159:22 September
3157:. Retrieved
3152:
3143:
3133:22 September
3131:. Retrieved
3126:
3117:
3108:
3090:
3086:
3067:22 September
3065:. Retrieved
3061:
3051:
3041:22 September
3039:. Retrieved
3035:
3012:22 September
3010:. Retrieved
3008:. Relx Group
3005:
2995:
2984:. Retrieved
2981:Investopedia
2980:
2971:
2961:22 September
2959:. Retrieved
2955:
2942:
2915:
2911:
2901:
2868:
2864:
2858:
2831:
2825:
2815:22 September
2813:. Retrieved
2801:
2797:
2787:
2776:. Retrieved
2772:
2763:
2754:
2729:
2725:
2719:
2699:
2689:
2680:(1): 47–74,
2677:
2672:
2667:
2658:
2648:22 September
2646:. Retrieved
2642:
2632:
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2056:shareholders
2048:jurisdiction
2040:corporations
2033:
2013:
2009:
1990:compensation
1978:
1971:
1938:
1934:
1930:
1920:
1911:
1890:
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1778:Partnerships
1776:
1745:
1743:
1559:Architecture
1553:Organization
1519:Supply chain
1345:Earned value
1218:Stock market
1095:Open economy
1085:Econometrics
853:
824:Conglomerate
652:
615:
573:
558:
548:
538:
528:
519:Aksjeselskap
518:
509:Aktieselskab
508:
498:
488:
477:
364:by guarantee
292:
282:
272:
261:
190:
166:Conglomerate
110:South Africa
18:Partnerships
3514:. Hklii.org
3490:. Hklii.org
3469:. Hklii.org
3448:. Hklii.org
3201:30 November
2529:Corporation
2402:partnership
2066:and foster
1927:accountancy
1864:'s family.
1766:governments
1746:partnership
1674:Trade route
1589:Engineering
1584:Development
1436:Performance
1379:development
1340:Distributed
1213:Liquidation
854:Partnership
839:Corporation
834:Cooperative
654:Ultra vires
374:proprietary
191:Partnership
186:Joint-stock
176:Corporation
171:Cooperative
3572:Categories
3518:2012-03-31
3494:2012-07-31
3473:2012-03-31
3452:2012-07-31
3406:26 January
3380:26 January
3355:2018-02-19
3330:2018-02-19
3297:26 January
2986:2024-01-30
2778:2024-01-30
2589:References
2519:Consortium
2505:Law portal
2375:(IRC) and
2209:Bangladesh
2204:South Asia
2092:common law
2080:common law
2074:Common law
1894:succession
1862:Marco Polo
1750:businesses
1541:Technology
1423:Operations
1303:Commercial
1296:innovation
1286:Capability
1178:Derivative
767:Accounting
711:Law portal
559:Osakeyhtiö
478:Aktiebolag
427:Series LLC
2934:0143-2095
2893:168091169
2885:0001-4273
2746:203044817
2624:144729381
2581:Up or out
2421:Hong Kong
2383:East Asia
2313:In common
2165:Australia
2060:antitrust
2006:Law firms
1923:law firms
1898:civil law
1829:contracts
1821:mudarabas
1609:Structure
1594:Hierarchy
1514:Strategic
1401:Materials
1391:Knowledge
1368:Financial
1308:Marketing
1153:Factoring
1148:Insurance
1050:Commodity
1043:Economics
599:Doctrines
369:by shares
85:Australia
3036:Lexology
2810:14971273
2697:(2008).
2544:Keiretsu
2514:Alliance
2477:See also
2344:and the
2030:Taxation
1982:lockstep
1951:business
1857:commenda
1803:commenda
1754:interest
1599:Patterns
1579:Conflict
1564:Behavior
1504:Security
1481:Resource
1466:Property
1429:services
1386:Incident
1325:Conflict
1281:Capacity
984:Chairman
939:Contract
683:Contract
616:De facto
448: /
262:Societas
80:Anguilla
49:a series
2404:in the
2160:Oceania
2001:profit.
1984:" and "
1955:profits
1929:firms,
1773:History
1762:schools
1756:-based
1574:Culture
1524:Systems
1509:Service
1488:
1476:Records
1471:Quality
1461:Project
1456:Product
1446:Process
1425:
1406:Network
1375:
1357:
1330:Content
1137:Finance
819:Company
583:more...
201:Limited
196:General
161:Company
141:Germany
125:Vietnam
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2298:Canada
2274:under
2196:(Vic))
2024:merger
1962:salary
1536:Talent
1492:crisis
1418:Office
1291:Change
577:(SARL)
552:(N.V.)
542:(K.K.)
532:(GmbH)
480:
469:Others
434:(LLLP)
379:public
358:(Ltd.)
333:(SCIO)
304:(EEIG)
264:
136:France
95:Canada
3432:(PDF)
3425:(PDF)
3231:(PDF)
2952:(PDF)
2889:S2CID
2742:S2CID
2620:S2CID
2551:(LLP)
2408:is a
2388:China
2218:India
1853:qirad
1849:ortoq
1845:ortoq
1816:qirad
1622:Trade
1604:Space
1499:Sales
1441:Power
1396:Legal
1266:Brand
1261:Asset
784:Audit
512:(A/S)
502:(ANS)
414:(LLC)
349:(IPS)
341:(CIC)
325:(CIO)
296:(SUP)
286:(SPE)
276:(SCE)
105:India
3408:2018
3382:2018
3299:2018
3273:2017
3243:2017
3203:2021
3161:2017
3135:2017
3069:2017
3043:2017
3014:2017
2963:2017
2930:ISSN
2881:ISSN
2844:ISBN
2817:2017
2806:PMID
2705:ISBN
2650:2017
2557:(LP)
2360:and
2109:The
1937:(or
1925:and
1855:and
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1486:Risk
801:list
568:S.A.
562:(Oy)
522:(AS)
492:(AG)
482:(AB)
266:(SE)
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