Economists have long neglected study of an important contractual decision, a firm's choice of legal form. Enterprise form shapes the relations among a firm's owners as well as many features of a firm's interactions with the rest of the economy. Using unusual firm-level data on Spain 1886-1936,...

Introduction to taxation of partnerships and limited liability companies -- Tax classification of economic relationships -- Tax accounting for partnerships and limited liability companies -- Acquiring a partnership or llc interest by contribution -- Basis in partnership/llc interest --...

The limited partnership emerged as a key societal innovation during the early modern age. It allowed an effective separation between partners - those acting and those conferring capital - and it granted limited liability to partners in case of insolvency. The diffusion of limited partnership -...

Die Kommanditgesellschaft und die GmbH & Co. KG sind die am häufigsten gewählten Rechtsformen. Eine Fülle von bislang kaum beachteten Herausforderungen eröffnet sich Gesellschaftern von KG und GmbH & Co. KG und ihren Beratern bei der Vertragsgestaltung. Wie können sich Kommandisten ins...

The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...

Die Entscheidung des OLG Hamburg vom 29. Juni 20071 behandelt im Schrifttum wenig diskutierteFragen des Wettbewerbsverbots in der AG & Co. KG. Ihr liegt im Wesentlichen folgenderSachverhalt zugrunde.Die J-Gruppe ist über eine 100%ige Tochtergesellschaft C-Verlag GmbH & Co. KG (C-KG),die...