The legal theory of partnership in England

英国合伙制的法律理论

• 批准号: 23530120
• 负责人: INOUE Yoshitaka
• 金额: $ 1.58万
• 依托单位: Shinshu University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23530120/
• 关键词: イギリス; パートナーシップ; リミテッド・パートナーシップ; LLP; パートナーシップ法; LP法; LLP法; 有限責任会社

Laws of partnership-type limited liability business entities, such as limited liability company in America and yuugen sekinin jigyou kumiai in Japan, have devised about problems i) how they could be treated as stable legal entities, how they could resister their properties in their own name, although partnership was thought as an aggregation, not an entity, and ii) how they could be treated as a partnership not as a corporation by Tax Agency, in spite of their legal entities.Also in England, enacting Limited Liability Partnership Act of 2000, some strange provisions are made, such that i) limited liability partnership is a body corporate having its own legal entity distinct from partners, and ii) it should be treated as a partnership, not a corporation, in LLP act which is an organization law, other than in tax laws.

合伙类型的有限责任企业的法律，如美国的有限责任公司和日本的Yuugen sekinin jigyou Kumiai，已经制定了关于以下问题的法律：i)如何将它们视为稳定的法人实体，如何它们如何以自己的名义抵制其财产，尽管合伙被视为一个集合体，而不是一个实体，以及ii)它们如何被税务机构视为合伙企业而不是公司，尽管它们具有法律实体。同样在英国，制定了2000年的有限责任合伙企业法，做出了一些奇怪的规定，使得i)有限责任合伙企业是具有自己的法人实体与合伙人不同的法人团体，以及ii)在有限责任合伙法中，它应该被视为合伙企业，而不是公司，因为有限责任合伙企业是组织法，而不是税法。