Full partnership is known to the legislation of all foreign countries.
According to the French law on trade partnerships of 1966, a full partnership is defined as an association whose participants (partners) act as merchants (i.e. independent entrepreneurs) and bear unlimited and joint liability for the partnership’s obligations with all their property.
According to the German Commercial Code, a full partnership is an association of persons with the aim of conducting commercial fishing under a common company. The main feature that distinguishes a full partnership from others, as in France, is the unlimited and joint liability of the partners for the obligations of the partnership.
The denial in Germany and Switzerland of a full partnership property of a legal entity facilitates the tax regime. Participants in a full partnership in Germany and France can be both individuals and legal entities. The size of the contribution determines the share of participation. Shares cannot be expressed in securities. The possibility of assignment of shares to other persons depends on the consent of the other participants in the partnership.Relations of comrades are divided into internal and external. Internal ones relate to the order of doing business, making decisions, distributing profits, covering losses. External - determine the representation outside and responsibility to counterparties. Internal relations are regulated by dispositive norms, and external relations are peremptory.
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