Kate Mitchell, managing director of Scale Venture Partners, discusses the effect a potential bill imposing higher taxes on hedge funds could have on technology companies and venture capital firms. James Freeman has the interview. (Nov. 7).
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Partnership
From Wikipedia, the free encyclopedia
Companies law
Basic forms:
Sole proprietorship
Partnership
(General · Limited · LLP)
Corporation
(LLC · S · C)
Cooperative
United States:
Business trust
LLLP · Series LLC
Delaware corporation
Nevada corporation
European Economic Area,
including European Union:
SE · SCE
United Kingdom /
Commonwealth / Ireland:
Limited company
(By shares · By guarantee)
(Public · Proprietary)
Community interest company
Civil law countries:
AB · AG · ANS · A/S · AS
K.K. · N.V. · OY · S.A. · GmbH
Doctrines
Corporate governance
Limited liability · Ultra vires
Business judgment rule
Internal affairs doctrine
De facto corporation and
corporation by estoppel
Piercing the corporate veil
Rochdale Principles
Related areas of law
Contract · Civil procedure
A partnership is a type of business entity in which partners (owners) share with each other the profits or losses of the business undertaking in which all have invested. Partnerships are often favored over corporations for taxation purposes, as the partnership structure does not generally incur a tax on profits before it is distributed to the partners (i.e. there is no dividend tax levied). However, depending on the partnership structure and the jurisdiction in which it operates, owners of a partnership may be exposed to greater personal liability than they would as shareholders of a corporation.
