Academic literature on the topic 'Limited liability partnership'

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Journal articles on the topic "Limited liability partnership"

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Zrałek, Jacek. "PARTNER’S CONTRIBUTION TO LIMITED PARTNERSHIP AND IN THE CONTEXT OF PARTNER’S LIABILITY." Roczniki Administracji i Prawa 2, no. XX (June 30, 2020): 277–92. http://dx.doi.org/10.5604/01.3001.0014.1793.

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Limited partnership is a type of partnerships recognized by Polish Commercial Code. There are two types of partners in this type of partnership: first group enjoys limited liability, while the liability of the second group is unlimited. Still partners in first group are personally liable, but their responsibility is limited by the amount indicated in partnership agreement and by the contribution provided to the partnership. The regulation creates a lot of controversies and it remains unclear how precisely such limitation of responsibility should be calculated.
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Grzebiela, Klaudia. "PARTNERS’ OF A LIMITED PARTNERSHIP LEGAL POSITION." Kultura Bezpieczeństwa. Nauka – Praktyka - Refleksje 31, no. 31 (September 28, 2018): 63–80. http://dx.doi.org/10.5604/01.3001.0012.8594.

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The main purpose of this article is to present the role and position of partners in a limited partnership. The growing interest in choosing this organizational and legal form is due to its specificity. A limited partnership allows shaping the rights and obligations of the company’s partners, who are divided into two groups: general partners and limited partners. The reason for different legal nature of these entities who are relative to each other should be noticed. Furthermore their liability for the company’s liabilities is shaped differently, as well as the issue of running company’s affairs and its representation. Currently a common type of limited partnership called Limited Liability Limited Partnerships (LLLP), wherein Limited Liability Company as a legal person becomes the general partner. This legal solution is beneficial for its partners. In doctrine is considered as an atypical legal company.
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Orlov, Vladimir. "RUSSIA–U.S.: LIMITED LIABILITY PARTNERSHIP." Security Index: A Russian Journal on International Security 16, no. 3 (July 2010): 1–3. http://dx.doi.org/10.1080/19934270.2010.507070.

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Kovalyshyn, O. R. "LIMITED LIABILITY PARTNERSHIP AS AN ALTERNATIVE FORM OF PARTNERSHIPS." Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, no. 1 (2020): 89–94. http://dx.doi.org/10.32838/2707-0581/2020.1/17.

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Subai, P., and Appi K. Stephen. "Between the Private Company and the LLP: Deciphering a Path for Small Businesses in Nigeria." African Journal of International and Comparative Law 31, no. 1 (February 2023): 15–31. http://dx.doi.org/10.3366/ajicl.2023.0432.

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This article questions whether the limited liability partnership form which was introduced in Nigeria in 2020 is set to displace the private company as the legal form of choice for small businesses and owner-managed entities. It compares the legal provisions relating to the private company and the limited liability partnership as provided for under the Companies and Allied Matters Act 2020, and highlights their relative strengths and weaknesses. It notes that while the attractions of the limited liability partnership are significant, recent reforms of the private company may have also positioned that form to be relevant and equally appealing to small businesses. It concludes that while the limited liability partnership will be highly appealing to professional partnerships in Nigeria, the private company would continue to remain relevant for some time to come particularly as it is now possible for sole proprietors to trade under that form as one-man companies.
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Grześków, Mateusz. "Pośrednie umieszczenie nazwiska komandytariusza w fi rmie spółki komandytowej w świetle art. 104 § 4 k.s.h." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 24 (September 24, 2018): 21–31. http://dx.doi.org/10.19195/1733-5779.24.2.

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The indirect placement of a limited partner’s surname in business name of a limited liability partnershipIn the limited liability partnership, whose general partner is a non-natural person, there is a possibility that in its business name may occur an indirect placement of a limited partner’s surname when general partner’s business name contains surname of a limited partner. Accordance to art. 104 § 3 of Polish Code of Commercial Companies CCC limited liability partnership’s business name shall contain full business name of at least one of its general partners who are non-natural persons. In the result art. 104 § 4 CCC is infringed by the force of the law itself. This conflict of laws can be resolved by application of either lingual or functional interpretations of these contracting to each other provisions. Due to the needs of business practice, more liberal approach to the application of art. 104 § 4 should be adopted. Additionally, it would be wrong to punish entities who are acting in accordance with law for obeying it. Finally, the indirect placement of a limited partner’s surname in the business name of a limited liability partnership shall not result in holding limited partner liable for its debts.
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Moreira da Veiga Pessoa, Bruno. "LIABILITY OF LIMITED LIABILITY COMPANIES ADMINISTRATORS." Revista Gênero e Interdisciplinaridade 4, no. 02 (May 5, 2023): 292–314. http://dx.doi.org/10.51249/gei.v4i02.1329.

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The objective of this work is to analyze the form of due diligence of the responsibility of the administrators of limited liability companies. To exercise the established objective, the method used will be deduction, being of a qualitative nature, as for the method of procedure used, it is the monographic one and the research technique is the bibliographic one. The work brings concepts of business partnership, specifies the limited liability company type and demonstrates how administrators work in limited liability companies. Therefore, it is concluded that compliance is a mechanism used as a safeguard against the responsibility of the administrator in the limited liability company, due to the obligation to comply with rules to standardize the conduct of action and reduce reputational and economic risks.
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Siems, Mathias M. "REGULATORY COMPETITION IN PARTNERSHIP LAW." International and Comparative Law Quarterly 58, no. 4 (October 2009): 767–802. http://dx.doi.org/10.1017/s0020589309001390.

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AbstractRegulatory competition in company law has been extensively debated in the last few decades, but it has rarely been discussed whether there could also be regulatory competition in partnership law. This article fills this gap. It addresses the partnership law of the US, the UK, Germany, and France, and presents empirical data on the different types of partnerships and companies established in these jurisdictions. The main focus is on the use of a limited liability partnership (LLP) outside its country of origin. It is also considered whether some regulatory competition can take place in the law of limited partnerships.
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Moskwa, Leopold. "Commercial law in Poland: Partnerships." Pravovedenie 65, no. 1 (2021): 76–105. http://dx.doi.org/10.21638/spbu25.2021.105.

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Commercial law has lost its status as a branch of law separate from civil law and currently forms only a specialised part of it. The key criterion for distinguishing commercial law is the entrepreneur in the sense that commercial law is “the private law of entrepreneurs”. Due to their key importance on the market, commercial law companies occupy a special place among entrepreneurs and therefore there are attempts to make these forms of business activity as attractive as possible. The same applies to partnerships. Therefore, the following legislative efforts should be noted. Owing to the introduction of the Commercial Companies Code in 2001, partnerships gained legal capacity, but were not equipped with legal personality, and continued to be considered “imperfect” legal persons. Consequently, although they may acquire rights and incur liabilities, unlike legal persons, they are tax “transparent”, which means that they are not subject to income tax. The adoption of the principle of subsidiary liability of partners for the obligations of a partnership has become an important step and it strengthens the position of partners. This means that the creditor of a partnership may only conduct enforcement from the partners’ assets when the enforcement against the partnership’s assets proves ineffective. As a result, as long as the claims of the partnership’s creditors can be satisfied from the partnership’s assets, the partners are not in danger of being held liable for the partnership’s obligations. The introduction of two new types of partnerships into the Polish legal system, namely the professional partnership and a limited joint-stock partnership is of great importance. The former is intended only for professionals and regulates the liability of a partner for the company’s obligations in a very favourable manner. The partner is liable in a limited manner, i. e., solely for malpractice committed by himself or by persons under his supervision. In turn, a limited joint-stock partnership was introduced to protect entrepreneurs (general partners in spe) who intend to recapitalise on the enterprise which usually has an established position on the market, by issuing shares, without exposing themselves to the danger of the so-called hostile takeover.
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곽수현. "A Legal Study on Limited Partnership and Limited Liability Company." kangwon Law Review 35, no. ll (February 2012): 25–63. http://dx.doi.org/10.18215/kwlr.2012.35..25.

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Dissertations / Theses on the topic "Limited liability partnership"

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Sieglová, Marie. "Osobní společnosti v americkém právu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3875.

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In this thesis the author deals with the comparision of american alternative business entities according to the law of the state Delaware with the czech "personal business societies". In the body of the thesis there are described the following 3 types of business entities: general partnership, limited partnership and limited liability limited partnership, including the description of its formation and dissolution, the rights, powers, duties and liabilities of the partners. After each section there are compared to the czech Commercial code (Seccions veřejná obchodní společnost and komanditní společnost).
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Hennen, Eva [Verfasser]. "Die Partnerschaftsgesellschaft mit beschränkter Berufshaftung als Alternative zur britischen Limited Liability Partnership / Eva Hennen." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2016. http://d-nb.info/1099858372/34.

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Bettinger, Nicole. "Englische LLP und Anwaltshaftung in Deutschland /." Baden-Baden : Nomos, 2009. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017318886&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Bettinger, Nicole. "Englische LLP und Anwaltshaftung in Deutschland." Baden-Baden Nomos, 2008. http://d-nb.info/992704715/04.

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Hauck, Hans-Christian [Verfasser]. "Die Partnerschaft mit beschränkter Berufshaftung : Eine analytische Betrachtung der Haftungsstruktur unter Berücksichtigung der englischen Limited Liability Partnership (LLP) / Hans-Christian Hauck." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2019. http://d-nb.info/1202695485/34.

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Bank, Stephan. "Die britische Limited Liability Partnership : eine attraktive Organisationsform für Freiberufler? ; eine rechtsvergleichende Untersuchung des britischen und deutschen Rechts unter besonderer Berücksichtigung der europäischen Niederlassungsfreiheit /." Berlin : Duncker & Humblot, 2006. http://www.gbv.de/dms/spk/sbb/recht/toc/520980298.pdf.

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Bank, Stephan [Verfasser]. "Die britische Limited Liability Partnership: Eine attraktive Organisationsform für Freiberufler? : Eine rechtsvergleichende Untersuchung des britischen und deutschen Rechts unter besonderer Berücksichtigung der europäischen Niederlassungsfreiheit. / Stephan Bank." Berlin : Duncker & Humblot, 2011. http://d-nb.info/1238354238/34.

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Švarcová, Petra. "Management podniku a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72393.

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El-Saadouni, Raed. "The liability of groups of companies in Islamic law : a comparative study with common law." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/18619.

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Groups of companies offer considerable economic and practical advantages over other forms of business organizations. However, the phenomenon creates a long list of problems in terms of antitrust law, tax law, labour law, corporate law, and in the case of international companies, conflict of laws. National laws do not provide a complete solution to these problems because groups of companies are still governed by traditional corporate law, which is designed to govern single independent companies. On the other hand, harmonization of the law of corporate groups across Common legal systems is neither feasible not advisable. The most important problem which has not yet been completely solved by Common law systems is the liability of groups of companies for the debts of their subsidiaries. This has been described as "one of the great unsolved problems of modern company law". The present study aims to analyse the solutions provided by Common law systems to this problem and evaluate if they provide a solid settlement or whether further safeguards are needed for those dealing with corporate groups, namely minority shareholders and outsiders including creditors. By using a comparative approach with the Islamic law system, the study evaluates if the Common law solutions are also applicable in such a religious system or whether, due to its unique character Islamic law needs to create its own solution. This comparative approach assesses the possibilities of harmonization between Common law and Islamic law systems and promotes the Islamisation of modern laws in Islamic countries.
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Houfková, Andrea. "Přechod na jinou právní formu podnikání z hlediska daně z příjmu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225065.

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This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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Books on the topic "Limited liability partnership"

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A, Bamberger Michael, Lubaroff Martin I, Schorr Brian L. 1958-, and Prentice Hall Law & Business (Firm), eds. Limited liability companies and limited liability partnerships. Englewood Cliffs, NJ (270 Sylvan Ave., Englewood Cliffs 07632): Prentice Hall Law & Business, 1993.

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Institute, Alberta Law Reform. Limited liability partnerships. Alberta: Alberta Law Reform Institute, 1999.

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Moore, Mary Virginia. Limited liability companies. Buffalo, N.Y: W.S. Hein, 1994.

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P, Starr Samuel, ed. Limited liability companies. 2nd ed. [Washington, D.C.]: Tax Management, Inc., 2003.

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Geoffrey, Morse, ed. Palmer's limited liability partnership law. London: Sweet & Maxwell, 2002.

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Morse, Geoffrey. Palmer's limited liability partnership law. London: Sweet & Maxwell, 2011.

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Institute, Pennsylvania Bar, ed. Family limited partnerships & family limited liability companies. Mechanicsburg, PA (5080 Ritter Rd., Mechanicsburg 17055-6903): Pennsylvania Bar Institute, 2003.

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Krishnamurti, D. S. R. Law relating to limited liability partnership: A section-wise commentary on Limited Liability Partnership Act. New Delhi: Taxmann Publications, 2008.

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Mezzullo, Louis A. Family limited partnerships and limited liability companies. [Washington, D.C.]: Tax Management Inc., 2005.

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State, Texas Secretary of, ed. Filing guide for corporation, limited liability company, limited partnership, assumed name, registered limited liability partnership & trademark documents. Austin, Tex: Secretary of State, 1992.

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Book chapters on the topic "Limited liability partnership"

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Eichlerová, Kateřina. "Dědění podílu." In Pocta prof. Josefu Bejčkovi k 70. narozeninám, 255–74. Brno: Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0094-2022-12.

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From the corporation’s point of view, it is possible to adjust the (non-)inheritance of the share according to their needs and wishes, as the statutory regulation is fundamentally default. An exception is a regulation of a joint-stock company and a housing cooperative on the one hand and a social cooperative on the other. Neither a joint-stock company nor a housing cooperative can exclude or restrict inheritance. Inheritance of a share in a social cooperative is prohibited. Unless the articles of association of other business corporations expressly provide the inheritance of shares, shares in a public partnership and a general partner’s share in limited partnership are not subject to inheritance and, conversely, a limited partner’s share in limited partnership, a limited liability company share, and share in a cooperative which is not a housing or social cooperative are subject to inheritance. Except for a joint-stock company, an heir may always consider whether he or she wishes to become a member of a business corporation. If he or she does not want to, he or she can terminate his or her participation or, in the case of a limited liability company, apply to the court to terminate his or her participation unless the articles of association provide for the heir’s right to withdraw from the company. The heir acquires the share upon the death of the testator. Still, he or she becomes a member of the capital business corporation only after he or she proves to the company that he or she has acquired the share, i.e. at the latest, by submitting a court decision on succession. If the share is incorporated in security, it is necessary to submit the security to the company, too.
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Davies, Bill, and Rachel Cooper. "Limited liability partnerships." In Essential Business Law and Practice for SQE1, 65–68. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-15.

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Ervine, Cowan. "Limited Liability Partnerships Act 2000 (2000, c. 12)." In Core Statutes on Company Law, 252–59. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-54507-7_8.

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"Limited liability partnerships." In Partnership Law. Bloomsbury Professional, 2020. http://dx.doi.org/10.5040/9781526508454.chapter-025.

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"Limited liability partnership." In Setting Up a Limited Company, 39–50. Routledge-Cavendish, 2004. http://dx.doi.org/10.4324/9781843145653-14.

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Slorach, J. Scott, and Jason Ellis. "28. Limited liability partnerships." In Business Law 2020-2021, 282–91. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0028.

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This chapter first discusses the key elements of limited liability partnerships (LLPs). It then considers the factors influencing choice of LLP. There are two instances where the question of choosing an LLP arises: as part of a business start-up or where an existing partnership is considering conversion. When considering LLPs, it should always be remembered that their resemblance to traditional partnerships is an exception rather than a rule, and that it is better to think of them as corporate structures.
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Slorach, J. Scott, and Jason Ellis. "28. Limited liability partnerships." In Business Law, 284–93. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0028.

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This chapter first discusses the key elements of limited liability partnerships (LLPs). It then considers the factors influencing choice of LLP. There are two instances where the question of choosing an LLP arises: as part of a business start-up or where an existing partnership is considering conversion. When considering LLPs, it should always be remembered that their resemblance to traditional partnerships is an exception rather than a rule, and that it is better to think of them as corporate structures.
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Morse, Geoffrey. "11. Limited Liability Partnerships—Membership." In Partnership and LLP Law. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198744467.003.0011.

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This chapter considers the requirements needed to become a member of a limited liability partnership (LLP) under the Limited Liability Partnerships Act 2000 (LLP Act). The term ‘member’ of an LLP is used to distinguish them from partners, directors, or shareholders. Since the law applicable to LLPs derives mainly from adaptations from both company law and partnership law, members of an LLP are nevertheless treated as substituting for the role of partner, director, officer, or shareholder depending upon the relevant provision. For the various controls imposed on LLPs and for winding up, members can take the place either of shareholders, directors, or both. The chapter analyses members of an LLP as employees and workers. It then outlines the duties of members of an LLP and to each other as stated in Section 5 of the LLP Act.
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Morse, Geoffrey. "10. Limited Liability Partnerships—The Corporate Structure." In Partnership and LLP Law. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198744467.003.0010.

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This chapter explores the development and nature of a limited liability partnership (LLP), created under the Limited Liability Partnerships Act 2000 (LLP Act). Under the Act, any two or more persons (individuals or companies) may form an LLP as an alternative to a partnership, a limited partnership, and a private company. The impetus for LLP came from large accountancy firms concerned by the potential liability of partners for substantial damages awarded against them for the negligence of one partner, often in a totally different office. The aim was to set up a new entity which would preserve the internal informality of the traditional partnership whilst giving the partners limited liability for the debts of the firm. The chapter analyses the provisions of the LLP Act, and the other major sources of laws covering LLPs.
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Morse, Geoffrey. "12. Limited Liability Partnerships—Liability to Third Parties." In Partnership and LLP Law. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198744467.003.0012.

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This chapter discusses the liabilities of members of limited liability partnerships (LLP) to third parties. Aside from its debts, an LLP may be liable either in its own right as the contracting party or tortfeasor by way of attribution or vicariously for the acts of its agents and employees as any other principal or employee. Under the Limited Liability Partnerships Act (2000), an individual member's personal liability for his or her own negligence whilst acting on behalf of the LLP will be a matter for the courts to determine, by analogy with the direct liability of a director as set out by the House of Lords. The chapter describes the different liabilities that emerge based on the agreed contributions by members, the contributions by court order, and by shadow members. It concludes by examining the liabilities for contracts, torts, and other wrongs.
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Conference papers on the topic "Limited liability partnership"

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RAKOWSKA, Joanna. "THE RURAL-URBAN PARTNERSHIP IN EU REGIONAL POLICY – THE EVIDENCE FROM POLAND." In Rural Development 2015. Aleksandras Stulginskis University, 2015. http://dx.doi.org/10.15544/rd.2015.121.

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Referring to research and a number of publications on rural-urban partnership, the paper discusses the evidence on such partnerships in Poland, provided by projects carried out under Operational Programmes 2007–2013(2015). The study was based on data from telephone interviews with representatives of 25 local self-governments and on data from the Information System for Monitoring and Control, which includes data sets on all projects carried out under national and regional Operational Programmes 2007–2013 and is disseminated by the Ministry of Infrastructure and Development. The verifying datasets were obtained from Poland’s Central Statistical Office, the National Court Register, and the Ministry of Economy. The findings showed that the commune-unions and limited liability companies set up by the rural and urban local self-governments (LAU2) in Poland have had the characteristics of rural-urban partnerships. These entities were beneficiaries of Operational Programmes 2007–2013. This proves that in practise EU structural funds have been supporting rural-urban partnerships in Poland, although they have not been addressed specifically to them. Despite the on-going theoretical discussion on the definition of rural-urban partnership and the fact that it was purposely not explained to the interviewed the representatives of local self-governments, this form of collaboration was well-recognised by them.
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Бардин, Лев, and Lev Bardin. "On the issue of the right to provide legal assistance." In St. Petersburg international Legal forum RD forum video — Rostov-na-Donu. Москва: INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/conferencearticle_5a3a6faa331e66.29746358.

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The law establishes that representatives in the courts can be both lawyers and other persons providing legal assistance, as well as legal representatives. The Constitutional Court in its Resolution No. 15-P of 16.07.2004 indicated that representatives of legal entities in arbitration proceedings can be any person. But in accordance with Item II (A) (a) of the List of Specific Obligations of the Russian Federation for Services Included in Annex I to the Protocol of 16 December 2011 "On the Accession of the Russian Federation to the Marrakesh Agreement on the establishing of the WTO", only those who received the status Lawyer in accordance with Russian law, has the right to represent in criminal courts and Russian arbitration courts, as well as act as a representative of organizations in civil and administrative proceedings and proceedings on cases of administrative violations. Appropriate legislative changes are needed. The law states that the use of the terms "advocacy", "lawyer", "lawyer's chamber", "lawyer’s entity" in the names of organizations is allowed only by lawyers. Every year, Russia's tax inspections register dozens of organizations set up by non-layers, illegally including the above terms in their names. The law should provide not only prohibitions, but also sanctions for violation of these prohibitions. Collegiums of advocates often include the phrase "partners" in their names. But lawyers - members of the board are not partners and do not sign partnership agreements. Partners can not be among the governing bodies of the collegium . The application by collegiums of lawyers of the rules provided for non-commercial partnerships by the Federal Law "On Non-Profit Organizations" in the part of partners is illegal. Only lawyers can establish a lawyer’s bureau and conclude a partnership agreement. But in practice in lawyer’s bureau, persons who do not have the status of a lawyer become partners. In other countries, in associating lawyers limited liability partnerships, along with partners, there are "associates". The introduction of such "associates" in our lawyer’s bureau will be a good alternative to attempts to include commercial organizations in the composition of lawyer entities.
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