美國(guó)“公司”的主要經(jīng)營(yíng)組織形式及法律特征分析(文件)
【正文】 operty so received is misapplied by any partner while it is in the custody of the partnership. but any partner may enter into a separate obligation to perform a partnership contract. Steven G. Frost, Illinois’ Revised Uniform Partnership Act,42. 90 Ill. . 644 Illinois Bar Journal December, 2002. Special Study On Market Structure, Listing Standards And Corporate Governance, By a Special Study Group of the Committee on Federal Regulation of Securities, American Bar Association, Section of Business Law，57 Bus. Law. 1487 Business Lawyer August, 2002 Report. 王國(guó)華，《談美國(guó)公司》，《中國(guó)建材》１９９８年第６期。 American Bar Association， Model Rules of Professional Responsibility DR3102 (A), DR3102(A) (1981). ,Corporations IncludingPartnerships and Limited Partnerships:Cases andMaterials(3rded.),Minn:WestPublishingCO.,1986,第40頁(yè)。 Frank Easterbrook and Daniel Fischel， The Economic Structure of Corporate Lawch, 2 (1991)。同時(shí)，英國(guó)公司法規(guī)定,在股份有限公司以外還可以有保證有限公司,所有人以其為公司提供的保證的數(shù)額為限對(duì)公司的債務(wù)負(fù)責(zé),而不是以出資格為限負(fù)責(zé)。”（Individual were led to invest money in a mon enterprise with the expectation That they would earn a profit solely through the efforts of the promoter or of some one other than themselves.） 這些機(jī)構(gòu)轉(zhuǎn)向風(fēng)險(xiǎn)較高甚至投機(jī)性的業(yè)務(wù)，導(dǎo)致大量壞賬損失，眾多儲(chǔ)貸協(xié)會(huì)在80年代破產(chǎn)，稱為儲(chǔ)貸協(xié)會(huì)危機(jī)。Uniform Limited Partnership Act (1976) With 1985 Amendments. Emily A. Lackey, Piercing The Veil Of Limited Liability In The NonCorporate Setting, 55 Ark. L. Rev. 553 Arkansas Law Review 2002 Comment. 美國(guó)富蘭克林坦伯頓基金集團(tuán),《私募基金在美國(guó)》，《證券時(shí)報(bào)》2001年05月26日 Brian T. Whitlock，F(xiàn)amily Limited Partnerships, 13WTR Experience 14， 例如，現(xiàn)行的《合伙企業(yè)法》第37條規(guī)定“合伙企業(yè)應(yīng)當(dāng)依法履行納稅義務(wù)”，但對(duì)合伙企業(yè)應(yīng)該繳納的稅負(fù)卻沒(méi)有提及。如果這種解釋成立，那么某些合伙人可以先組建有限責(zé)任公司，再以有限責(zé)任公司的名義充當(dāng)合伙人，從而可以有效回避無(wú)限責(zé)任。 Armen Alchian and Harold Denmsetz， Production， Information Costs， and Economic Organization，62 American Economic Review 777，783 （1972）. 13 / 13。The Ownership of Enterprise， Henry Hansmann，《企業(yè)所有權(quán)論》，于靜譯，中國(guó)政法大學(xué)出版社。Michael Jensen and William Meckling，Theory of the Firm： Managerial Behaviour，Agency Costs and Ownership Structure， 3 Journal of Financial Economics 305（1976）. 該法第8條明確規(guī)定：所有合伙人“都是依法承擔(dān)無(wú)限責(zé)任者”，這就排除了部分合伙人承擔(dān)有限責(zé)任的合法性。Revised Uniform Partnership Act. Don D. Ford III, TheContinued Debate Over Family Limited Partnerships,40OCT Hous. Law. 36. Delaware Limited Liability Partnership Act. Dan W. Holbrook, Family Limited Partnerships: Hackl’d To Death? 38AUG Tenn. . 18 , 2002. Prop. 47. 儲(chǔ)貸協(xié)會(huì)和性質(zhì)相同的節(jié)儉社團(tuán)(thrift association)是美國(guó)的小型地方性金融機(jī)構(gòu)，主要業(yè)務(wù)限于吸納一般存款，并給儲(chǔ)戶發(fā)放利率較低的購(gòu)房款，存貸利差是其主要利潤(rùn)來(lái)源。1946年的SEC v. W. J. Howey “投資合同”的標(biāo)準(zhǔn)，Murphy法官在判決中考察了“藍(lán)天法”的普遍規(guī)定，引用了State v. Gopher Tire amp。 Cain’s Company Law 3840 (12th ed., 1983)。Barbara Ann Banoff , Company Governance Under Florida’s Limited Liability Company Act,30 Fla. St. U. L. Rev. 53 Fall, 2002. 劉燕，在合伙與公司間躑躅前行——美國(guó)會(huì)計(jì)師事務(wù)所組織形式的演變與企業(yè)組織法律制度的創(chuàng)新，中國(guó)注冊(cè)會(huì)計(jì)師，2003年1月號(hào)。 許多大公司的老板為避稅,將利潤(rùn)的一部分捐贈(zèng)社會(huì)福利、公共事業(yè)、環(huán)境保護(hù)、資助教育等,這些捐贈(zèng)投資是免稅的,既出了名又讓大家感謝他。 楊?yuàn)檴欁g，《美國(guó)企業(yè)組織形式》，《商業(yè)研究》總第169期。 Reg. Rep. 5 ,Andrews Securities Litigation and Regulation Reporter June 19, 2002 Special Study. Terrence R. Chorvat, Apologia For The Double Taxation Of Corporate Ine,Wake Forest Law Review Association, Inc.。Brian Tully，Determining The Fair Value Of A Withdrawing Partner’s Partnership Interest: Exploring The Uncharted Alphabet Soup Of Texas Partnership Law, 74. 54 Baylor L. Rev. 927 Baylor Law Review Fall 2002 Comment. 《Uniform Partnership Act》 167?！禪niform Partnership Act》167。有關(guān)專(zhuān)家指出，什么樣的個(gè)體戶可以登記為企業(yè)，以三點(diǎn)為界：沒(méi)有固定經(jīng)營(yíng)場(chǎng)所的流動(dòng)攤販不算獨(dú)資企
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