Types of business entity

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A business entity is a commercial, corporate and/or other institution that is formed and administered as per commercial law in order to engage in business activities, usually for the sale of a product or a service. There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability company and other specifically labelled types of entities. Some of these types are listed below, by country. For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases, e.g.

public limited company (UK and Ireland)
Ltd. (UK and Ireland)
limited partnership, etc.

However, the regulations governing particular types of entity, even those described as roughly equivalent, differ from jurisdiction to jurisdiction.

When creating or restructuring a business, the legal responsibilities will depend on the type of business entity chosen.[1]


Albania[edit]

Argentina[edit]

Australia[edit]

Austria[edit]

See also help.gv.at (Austrian government site, in German)

Belarus[edit]

Belgium[edit]

Dutch, French or German names may be used.

Bosnia and Herzegovina[edit]

Brazil[edit]

Bulgaria[edit]

Cambodia[edit]

Canada[edit]

In Canada entities can be incorporated under either federal or provincial (or territorial) law. Unlimited liability corporations can be formed in Alberta "AULC" and Nova Scotia "NSULC".

The word or expression “Limited”, Limitée, “Incorporated”, Incorporée, “Corporation” or Société par actions de régime fédéral or the corresponding abbreviation “Ltd.”, Ltée, “Inc.”, “Corp.” or S.A.R.F. forms part of the name of every entity incorporated under the Canada Business Corporations Act (R.S., 1985, c. C-44). ≈ Ltd. or Plc (UK)

As an exception, entities registered prior to 1985 may continue to be designated Société commerciale canadienne or by the abbreviation S.C.C.

Under the Canada Cooperatives Act (1998, c. 1), a co-operative must have the word “cooperative”, “co-operative”, “coop”, “co-op”, coopérative, “united” or “pool”, or another grammatical form of any of those words, as part of its name.

Unlike in many other Western countries, Canadian businesses generally only have one form of incorporation available. The aforementioned AULC and NSULC are generally not used as operating business structures, but are instead used to create favorable tax positions for either Americans investing in Canada or vice versa.[5]

Rather, Canadian businesses are generally formed under one of the following structures:

Chile[edit]

China[edit]

See below for Hong Kong.

Colombia[edit]

Croatia[edit]

Czech Republic[edit]

Denmark[edit]

Dominican Republic[edit]

Ecuador[edit]

Egypt[edit]

Estonia[edit]

European Economic Area (including the European Union)[edit]

An SE or SCE may be created by registration in any of the EU/EEA Member States, and is subject to the European Company Statute. It may relocate its registered office to any other EU/EEA Member State with minimal formalities.

Finland[edit]

General economic entities

The abbreviations are usually in Finnish, but Swedish names may also be used either as is or in combination with Finnish, e.g. Oy Yritys Ab.

Non-profit entities

For-profit entities of public law

Economic entities for special purpose

Real estate law corporations

In the corporations of real estate law, the ownership or membership may be vested either in the real property or in a legal or natural person, depending on the corporation type. In many cases, the membership or ownership of such corporation is obligatory for a person or property that fulfils the legal requirements for membership or wishes to engage in certain activities.

In addition to native types, European Union types are implemented:

France[edit]

Germany[edit]

Greece[edit]

Guatemala[edit]

Haiti[edit]

Hong Kong[edit]

Hungary[edit]

Of these, only nyrt., zrt., the formerly used rt., and kft. have legal personality.

Iceland[edit]

NameTypeNotes
ehf. (einkahlutafélag)Ltd. (UK)
  • Minimum capital: ISK 500,000 (£2,750; €3,260; $4,250).
  • Minimum shareholders: 1.
einstaklingsfyrirtækisole proprietorship
hf. (hlutafélag)plc (UK)
  • Minimum capital: ISK 4,000,000 (£22,000; €26,100; $34,000).
  • Minimum shareholders: 2.
ohf. (opinbert hlutafélag)government-owned corporation
samlagsfélaglimited partnership
samvinnufélagcooperative
sf. (sameignarfélag)general partnership
ses. (sjálfseignarstofnun)non-profit organization
  • Minimum capital: ISK 1,000,000 (£5,500; €6,520; $8,500).

India[edit]

Indonesia[edit]

Iran[edit]

Ireland[edit]

Similar to United Kingdom below, though without the class Community Interest Company. There were two forms of Company Limited by Guarantee, but only the form without a share capital is now used. Irish names may also be used, such as cpt (cuideachta phoibli theoranta) for plc, and Teo (Teoranta) for Ltd.

Israel[edit]

Italy[edit]

Japan[edit]

Business corporations are referred to as kaisha (会社) and are formed under the Companies Law of 2005. There are currently (2010) 5 types and each of them has legal personality:

Partnerships are referred to as kumiai (組合). Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have:

Jordan[edit]

Kazakhstan[edit]

Korea, South[edit]

Latvia[edit]

Lebanon[edit]

  1. S.N.C.(Société en Nom Collectif): General partnership
  2. S.C.S.(Société en Commandite Simple): Partnership in commendam

Lithuania[edit]

Luxembourg[edit]

Macedonia[edit]

Malaysia[edit]

Mexico[edit]

Business entities according to the "Ley General de Sociedades Mercantiles" (General Law of Business entities)[edit]

Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case has to add the " de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de C.V."

Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)[edit]

Mongolia[edit]

Namibia[edit]

Nepal[edit]

Netherlands[edit]

Companies are registered on the Companies Register and with a regional Chamber of Commerce.[25]

New Zealand[edit]

Nicaragua[edit]

The Commercial Code establishes the following types of companies:

Nigeria[edit]

Norway[edit]

Oman[edit]

Pakistan[edit]

Peru[edit]

Philippines[edit]

Older forms (now rarely used)

Poland[edit]

References: (Polish) Commercial Companies Code of 15 September 2000 (Dz.U. No 94 item 1037 as amended); (Polish) Civil Code of 23 April 1964 (Dz.U. No 16 item 93 as amended); (Polish) Law on Cooperatives of 16 September 1982 (Dz.U. 2003 No 188 item 1848 as amended)

Portugal[edit]

Romania[edit]

Russia[edit]

Saudi Arabia[edit]

Serbia[edit]

Singapore[edit]

Slovakia[edit]

Slovenia[edit]

South Africa[edit]

Spain[edit]

Sweden[edit]

Switzerland[edit]

AG (Aktiengesellschaft)SA (Société anonyme)SA (Società anonima)plc (UK) or Inc. (US). Min. share capital CHF 100,000. Bearer or registered shares, of a par value of min. CHF 0.01 each. Details of shareholders generally not publicly available (except for main shareholders and management shares of publicly listed companies).
GmbH (Gesellschaft mit beschränkter Haftung)Sàrl (Société à responsabilité limitée)Sagl (Società a garanzia limitata)Ltd. (UK), LLC (US). Min. capital CHF 20,000. Registered shares only, of a par value of min. CHF 100 each. Name, address and share of each owner (and any changes) publicly recorded in the Official Register of Commerce.<http://zefix.admin.ch/>

Taiwan[edit]

Thailand[edit]

Turkey[edit]

According to Code of Obligations (fifth book of Civil Code) (Act No: 6098)

According to the Commercial Code (Act No: 6102)

Şahıs şirketleri ≈ Partnerships

Sermaye şirketleri ≈ Companies

According to the Capital Markets Act (Act No: 6362)

According to the Cooperatives Act (Act No: 1136)

Other entitites:

Ukraine[edit]

Company formation is regulated by the Ukrainian Civil Code and Commercial Code, Law of Commercial companies, Law of stock companies, law and order.

United Kingdom[edit]

United States[edit]

In the United States, the individual states incorporate most businesses. Very few special types are incorporated by the federal government.

For federal tax purposes, the Internal Revenue Service has separate entity classification rules. Under the tax rules, an entity may be classified as a corporation, a partnership, a Cooperative or disregarded entity. A corporation may be either a Subchapter S corporation or a C corporation. A disregarded entity has one owner that is not recognized for tax purposes as an entity separate from its owner. Types of disregarded entities include single-member LLCs; qualified subchapter S subsidiaries and qualified REIT subsidiaries. A disregarded entity’s transparent tax status does not affect its status under state law. For example, for federal tax purposes, the sole-member LLC (SMLLC) is disregarded, so that all its assets and liabilities are treated as owned by its single member. But under state law, an SMLLC can contract in its own name and its owner is not personally liable for the debts and obligations of the entity.[34] To be recognized as a Cooperative for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code.[35]

Federally incorporated[edit]

The key word for a bank is "national". A bank chartered by the Office of the Comptroller of the Currency (OCC) must have the word "national" in its name. A bank chartered by a state is forbidden to have the word "national" in its name. For a savings bank or credit union, the key word is "federal," and the same rules apply; a federally chartered savings bank or credit union must have the word "federal" in its name, while a state chartered savings bank or credit union cannot have "federal" in its name.

Many federal governmental units are specially formed public corporations, while some private organizations have received a charter from Congress.

State, Territory or Commonwealth incorporated[edit]

See also Corporate law in the United States.

The following are the main business designations and types (corporations and non-corporations):

Required designations for corporations, by U.S. state, territory or commonwealth:

State, Territory or CommonwealthRequired in Corporation nameAuthority
Alabama"corporation," or "incorporated," or an abbreviation of one of such words, or if a banking corporation the words "bank," "banking," or "bankers"§ 10-2B-4.01(a)(1) Code of Alabama 1975
Alaska"corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words; may not contain the word "city", "borough", or "village" or otherwise imply that the corporation is a municipality.§10.06.105 (a) and (b), Alaska Corporations Code
Arizona"association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. Corporation may not use "bank", "deposit", "credit union", "trust" or "trust company" unless it also has a license to operate one. May not use "limited liability company" or "limited company" or the abbreviations "L.L.C.", "L.C.", "LLC" or "LC"§10-401 Arizona Revised Statutes
Arkansas"Corporation", "Company", or "Incorporated", or shall contain an abbreviation of one of those words; but the name may not end with the word "Company" nor the abbreviation "Co." if the final word or abbreviation is immediately preceded by "and" or any symbol for "and"§4-26-401 (1), Arkansas Code
California"corporation", "incorporated" or "limited" or an abbreviation of one of such words is required and for a statutory close corporations for corporate provisions to apply. May not contain "bank," " trust," "trustee" or "credit union" unless approved by the Commissioner of Financial Institutions.§202(a), California Corporations Code
Colorado“corporation”, “incorporated”, “company”, “limited”, “corp.”, inc.”, “co.” or “ltd”; If the corporation is a professional corporation, it must contain the term or abbreviation “professional corporation”, “p.c.”, or “pc”.§7-90-601, Colorado Revised Statutes
Connecticut"corporation", "incorporated", "company", "Societa per Azioni" or "limited", or the abbreviation "corp.", "inc.", "co.", "S.p.A." or "ltd."§33-655 General Statutes of Connecticut
Delaware"association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation), or words (or abbreviations thereof, with or without punctuation) of like import of foreign countries or jurisdictions (provided they are written in Roman characters or letters)Title 8, §102, Delaware Code
District of Columbia"corporation," "company," "incorporated," or "limited," or shall contain an abbreviation of 1 of such words§ 29-101.08 District of Columbia Official Code
Florida"corporation," "company," or "incorporated" or the abbreviation "Corp.," "Inc.," or "Co.," or the designation "Corp," "Inc," or "Co,"§607.0401 Florida Statutes
Georgia'corporation,' 'incorporated,' 'company,' or 'limited,' or the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or abbreviations of like import in another language; must not be longer than 80 charactersO.C.G.A. § 14-2-401
Guam"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; if the word "company" or its abbreviation is used, it shall not be immediately preceded by the word "and" or an abbreviation or symbol representing the word "and."Title 18, § 2110, Guam Code Annotated
Hawaii"corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd."§414-51 Hawaii Revised Statutes
Idaho"corporation," "incorporated," "company," "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; provided however, that if the word "company" or its abbreviation is used it shall not be immediately preceded by the word "and" or by an abbreviation of or symbol representing the word "and"§30-1-401 Idaho Statutes
Illinois"corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words805 ILCS 5/4.05 Illinois Compiled Statutes
Indiana"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language§ 23-1-23-1 Indiana Code
Iowa"corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language.§490.401 Iowa Acts
Kansas(except for banks) "association," "church," "college," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "university," "syndicate" or "limited," or one of the abbreviations "co.," "corp.," "inc.," "ltd.," or words or abbreviations of like import in other languages if they are written in Roman characters or letters§17-6002 Kansas Statutes
Kentucky"corporation", "incorporated" or the abbreviation "Inc.," or the word "company" or the abbreviation "Co."; but if the word "company" or the abbreviation "Co." is used, it may not be immediately preceded by the word "and" or the abbreviation "&."§273.177 Kentucky Revised Statutes
Louisiana(except for railroad, telegraph and telephone corporations) "Corporation", "Incorporated" or "Limited", or the abbreviation of any of those words, or may contain instead the word "Company" or the abbreviation "Co." if the latter word or abbreviation is not immediately preceded by the word "and" or the symbol "&". No corporate name shall contain the phrase "doing business as" or the abbreviation "d/b/a". Only a bank or bank holding company is allowed to use any of "bank", "banker", "banking", "savings", "safe deposit", "trust", "trustee", "building and loan", "homestead", "credit union", "insurance", "casualty", "redevelopment corporation", or "electric cooperative".§12:23 Louisiana Revised Statutes
Mainewords or abbreviations of words that describe the nature of the entity, including "professional association," "corporation," "company," "incorporated," "chartered," "limited," "limited partnership," "limited liability company," "professional limited liability company," "limited liability partnership," "registered limited liability partnership," "service corporation" or "professional corporation"; beginning July 1, 2007, may also include "limited liability limited partnership"for business corporations: Title 13-C § 401 Maine Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes;
MarylandFor Corporations: "Company", if it is not preceded by the word "and" or a symbol for the word "and"; "Corporation", "Incorporated" or "Limited" or abbreviations; for Limited liability companies: "limited liability company", "L.L.C.", "LLC", "L.C.", or "LC"; for Limited liability partnerships: "limited liability partnership", "L.L.P." or "LLP"; for Limited partnerships: "limited partnership", "L.P.", or "LP"; for Limited liability limited partnerships: "limited liability limited partnership", "L.L.L.P.", or "LLLP"; for Professional corporations: "chartered", "chtd.", "professional association", "P.A.", "professional corporation", or "P.C."Maryland Code CORPORATIONS AND ASSOCIATIONS § 1-502
Massachusetts"any name which, in the judgment of the secretary, indicates that it is a corporation"GENERAL LAWS OF MASSACHUSETTS Chapter 155: Section 9
Michigan"corporation", "company", "incorporated", or "limited" or shall contain 1 of the following abbreviations, corp., co., inc., or ltd.Act 284 of 1972 Section 450.1211 MICHIGAN BUSINESS CORPORATION ACT
Minnesotanonprofit corporations are not required to use any of these words; for business corporations, they must use "corporation," "incorporated," or "limited," or shall contain an abbreviation of one or more of these words, or the word "company" or the abbreviation "Co." if that word or abbreviation is not immediately preceded by the word "and" or the character "&"Chapter 302A, Section 302A.115 Minnesota Statutes (for Business Corporations); Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)
Mississippi"corporation," "incorporated," "company" or "limited," or the abbreviation "corp.," "inc.," "co." or "ltd." or words or abbreviations of like import in another language§ 79-4-4.01 Mississippi code
Missouri"corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri Revised Statutes

Montana"corporation", "incorporated", "company", or "limited"; the abbreviation "corp.", "inc.", "co.", or "ltd."; or words or abbreviations of similar meaning in another language35-1-308 Montana Code Annotated
Nebraskacorporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviationsSection 21-2028 State of Nebraska Statutes
NevadaNo specific requirements stated except that a name appearing to be that of a natural person and containing a given name or initials must not be used as a corporate name except with an additional word or words such as “Incorporated,” “Limited,” “Inc.,” “Ltd.,” “Company,” “Co.,” “Corporation,” “Corp.,” or other word which identifies it as not being a natural person78.035 Nevada Revised Statutes
New HampshireContain the word "corporation," "incorporated," or "limited" or the abbreviation "corp." ""inc.", or "ltd."New Hampshire Revised Statutes TITLE XXVII; Section 293-A:4.01 for business corporations
New JerseyShall contain the word "corporation," "company," "incorporated," or shall contain an abbreviation of one of those words, or shall include the abbreviation Ltd.New Jersey Statutes 14A:2-2
New Mexicocontain the separate word "corporation," "company," "incorporated" or "limited" or shall contain a separate abbreviation of one of these wordsNew Mexico Statutes Unannotated 53-11-7
New YorkShall contain the word "corporation", "incorporated" or "limited", or an abbreviation of one of such words; there is also a long list of words a business corporation is not allowed to use without additional approval from other agencies including "board of trade", "state police", "urban development", "chamber of commerce", "state trooper", "urban relocation", "community renewal", "tenant relocation", "acceptance", "endowment", "loan", "annuity", "fidelity", "mortgage", "assurance", "finance", "savings" and many othersNew York State Consolidated Laws, Business Corporations Law §301; Not-For-Profit Corporations Law, §301
North Carolinaa corporation must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; a limited liability company must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company"; a limited partnership that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership"; a limited liability limited partnership must contain the words "registered limited liability limited partnership" or "limited liability limited partnership" or the abbreviation "L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a registered limited liability partnership's name must contain the words "registered limited liability partnership" or "limited liability partnership" or the abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP".North Carolina General Statutes § 55D‑20
North Dakotamust contain the word "company", "corporation", "incorporated", "limited", or an abbreviation of one or more of these words; may not contain the words "limited liability company", "limited partnership", "limited liability partnership", "limited liability limited partnership", or any abbreviation of these words.North Dakota century Code 10-19.1-13
OhioIt shall end with or include the word or abbreviation "company," "co.," "corporation," "corp.," "incorporated," or "inc."Ohio Revised Code §1701.05
OklahomaThe name of the corporation which shall contain one of the words “association”, “company”, “corporation”, “club”, “foundation”, “fund”, “incorporated”, “institute”, “society”, “union”, “syndicate”, or “limited” or abbreviations thereof, with or without punctuationOklahoma Statutes §18-1006
OregonFor private corporations it shall contain one or more of the words “corporation,” “incorporated,” “company” or “limited” or an abbreviation of one or more of those words; shall not contain the word “cooperative.” For non-profit corporations there is no specific requirement except the name cannot imply a purpose not dictated in its articles of incorporation and cannot contain the word "cooperative" or the phrase "limited partnership."Oregon Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations
PennsylvaniaCorporation, Corp., Company, Co., Incorporated, Inc., Limited, Ltd., Association., Fund., Syndicate or words or abbreviations of like import in languages other than English.Pennsylvania Code, Chapter 19, §23.3
Puerto RicoCorporation, Corp. or Inc., or words or abbreviations of like import in other languages, provided they are written in roman letters or characters.Title 14, Subtitle 4, §2602, Laws of Puerto Rico.
Rhode Island"corporation," "company," "incorporated," or "limited," or an abbreviation of one of these wordsRhode Island General Laws § 7-1.2-401
South Carolina"corporation", "incorporated", "company", or "limited", the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another languageSouth Carolina Code of Laws Section 33-4-101
South Dakotacorporation, incorporated, company, or limited, or the abbreviation, corp., inc., co., or ltd., or terms or abbreviations of like import in another languageSouth Dakota Codified Laws 47-1A-401
Tennessee"corporation," "incorporated," "company," or the abbreviation "corp.," "inc.," "co.," or words or abbreviations of like import in another language (provided they are written in Roman characters or letters); existing corporations which were formed using only "limited" or "ltd" are not required to change their name§ 48-14-101 Tennessee Code
Texas"company," "corporation," "incorporated," or "limited," or an abbreviation of one of those words.Texas Business Organizations Code § 5.054
U.S. Virgin Islandsname shall be such as to indicate that it is a corporation as distinguished from a natural person or partnership.Title Thirteen, § 2, Virgin Islands Code
Utah"corporation", "incorporated", "company"; the abbreviation: "corp.", "inc." or "co." or words or abbreviations of like import to the words or abbreviations listed in another language; without the written consent of the United States Olympic Committee, may not contain the words "Olympic", "Olympiad", or "Citius Altius Fortius"; without the written consent of the Division of Consumer Protection may not contain the words "university", "college" or "institute"§ 16-10a-401 Utah Code
Vermont"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; shall not have the word "cooperative" or any abbreviation thereof as part of its name unless the corporation is a worker cooperative corporation;Title 11A, § 4.01 Vermont Statutes
Virginia"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."§ 13.1-630. Code of Virginia
Washington"corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."; must not include "Bank," "banking," "banker," "trust," "cooperative," or any combination of the words "industrial" and "loan," or any combination of any two or more of the words "building," "savings," "loan," "home," "association," and "society,"§ 23B.04.010 Revised Code of Washington
West Virginia"corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd.", or words or abbreviations of like import in another language§31D-4-401 West Virginia Code
Wisconsin"corporation", "incorporated", "company" or "limited" or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language§180.0401 Wisconsin Statutes (for Stock corporations) and §181.0401 Wisconsin Statutes (for non-stock corporations)
WyomingUnclear; apparently any of "corporation," "company," "incorporated," and probably the usual abbreviations of "Corp." "Co." and "Inc."§ 17-16-401. Wyoming Statutes

Uzbekistan[edit]

Vietnam[edit]

See also[edit]

References[edit]

  1. ^ "Choose a legal structure for a new business". GOV.UK. Retrieved 19 December 2012. 
  2. ^ Limited liability company
  3. ^ "Sociedades de Garantía Reciproca". 
  4. ^ "Sociedades de Garantía Reciproca". Argentina Ministry of Industry. Retrieved 21 July 2013. 
  5. ^ http://www.camagazine.com/archives/print-edition/2006/january-february/regulars/camagazine7794.aspx
  6. ^ https://www.sbif.cl/sbifweb/internet/archivos/DISCURSOS_5983.pdf
  7. ^ Castllo Silverio, YuniorAndrés. "Constitución de Compañía CXA, y un Analisis de la Ley 479-08". Retrieved 21 July 2013. 
  8. ^ Religious Freedom Act (453/2003), Chapter 2
  9. ^ Laki Suomen Punaisesta Rististä (453/2003). Retrieved 31-05-2012.
  10. ^ The decision of the Ministry of Justice to approve the bylaws of the general bar association (191/1959). Retrieved 31-05-2012
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  15. ^ Finnish Sea Act (674/1994), Chapter 5 "Laivaisännistöyhtiö". Retrieved 31-5-2012.
  16. ^ Säästöpankkilaki (1502/2001). Retrieved 31-05-2012.
  17. ^ Vesilaki (587/2011), Chapter 6. Retrieved 31-05-2012
  18. ^ a b Vesilaki (587/2011), Chapter 7. Retrieved 31-05-2012
  19. ^ Laki yksityisistä teistä (358/1962), §50. Retrieved 31-5-2012
  20. ^ Vesilaki (587/2011), Chapter 9. Retrieved 31-05-2012
  21. ^ Vesilaki (587/2011), Chapter 12. Retrieved 31-05-2012
  22. ^ Yhteisaluelaki (758/1989). Retrieved 31-05-2012
  23. ^ Yhtesimetsälaki (109/2003). Retrieved 31-05-2012
  24. ^ (in Italian) Wikisource link to Libro Quinto - Titolo V: Delle società: Capo V: Della società per azioni. Wikisource.
  25. ^ http://www.kvk.nl/over-de-kvk/uw-inschrijving-bij-de-kamer-van-koophandel/inschrijven-bij-de-kamer-van-koophandel/
  26. ^ "Register a Joint Stock Company". Sultanate of Oman, Ministry of Commerce and Industry. Retrieved 21 July 2013. "The commercial name should bear Omani Joint Stock Company (S.A.O.G)" 
  27. ^ "Require to obtain pre approval to carry on business of the companies operating in the field of securities". Sultanate of Oman, Capital Market Authority. 
  28. ^ "Sociedad Anonima Cerrada y Abierta". 27 July 2007. Retrieved 3 November 2011. 
  29. ^ Singapore Business Types
  30. ^ (The new companies’ act that was always spoken about is now a reality)
  31. ^ "Gábilos - Sociedad Anónima Laboral", www.gabilos.com (in Spanish) 
  32. ^ "SOCIETAT COOPERATIVA CATALANA LIMITADA (SCCL)", www.elclubdelemprenedor.org (in Spanish) 
  33. ^ Presti and Naegele Newsletter, 4 April 2012.
  34. ^ IRS Sub Chapter T
  35. ^ http://vi.wikipedia.org/wiki/Doanh_nghi%E1%BB%87p.  Missing or empty |title= (help)

External links[edit]