篇名 | 臺灣有限合夥制度之評析 |
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並列篇名 | An Overview of Taiwan’s Limited Partnership Regime |
作者 | 林仁光 |
中文摘要 | 臺灣於2015年通過兩種新型態商業組織規範,一為有限合夥法,一為閉鎖性股份有限公司,均屬於閉鎖性質商業組織。兩種商業組織規範施行約1年,截至2016年11月14日閉鎖性股份有限公司已有335家,但有限合夥臺灣僅有一家設立,另兩家為德商分支機構。何以有如此差別,值得探究。本文將簡略比較有限合夥組織及其他閉鎖性商業組織之差別,試圖尋找出目前規範是否有調整之空間,並提出修正建議。 |
英文摘要 | On June 24, 2015, Taiwan enacted the Limited Partnership Act. In the same year, another form of business association was introduced into the Company Act, i.e., the close corporation. The business form of close corporation seems to be more popular than that of limited partnership by the numbers of incorporated entities. Commentaries focus on the unfavorable tax policies and unlimited liabilities of general partners to be the main causes that only three limited partnerships, including two German limited partnerships recognized to do business in Taiwan, were incorporated by the end of November 14, 2016 compared with more than 335 close corporations. This article provides an overview of the limited partnership regime. A brief comparison of limited partnership and close corporation followed by diagnosis of the Limited Partnership Act. Suggestions will be provided for future discussion and law amendment. |
起訖頁 | 15-39 |
關鍵詞 | 有限合夥、隱名合夥、Limited Partnership、Close Corporation、General Partner |
刊名 | 月旦民商法雜誌 |
出版單位 | 元照出版公司 |
期數 | 201612 (54期) |
DOI | 10.3966/172717622016120054002 複製DOI DOI申請 |
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