“List of legal entity types by country”的意思、由来-开放百科全书

A business entity is an entity that is formed and administered as per corporate law in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service.{{Citation needed|date=July 2018}} There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. 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, for example:

However, the regulations governing particular types of entities, 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

Argentina

Australia

Austria

Belarus

Belgium

Bosnia and Herzegovina

Brazil

Brunei

There are three main types of business entity in Brunei, namely sole proprietorship, partnership and company.^[6]

A private company contains the term "Sendirian Berhad" or "Sdn. Bhd." as part of its name; for a public company "Berhad" or "Bhd." is used.^[7]

Bulgaria

Cambodia

Canada

In Canada entities can be incorporated under either federal or provincial (or territorial) law.

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. Unlimited liability corporations can be formed in Alberta "AULC", British Columbia "BCULC"^[8] and Nova Scotia "NSULC". The aforementioned unlimited liability corporations 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.^[9] For U.S. tax purposes the ULC is classified as a disregarded entity.

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

Chile

China

Colombia

Costa Rica

Croatia

Czech Republic

Denmark

Dominican Republic

Ecuador

Egypt

Estonia

Ethiopia

European Economic Area (including the European Union)

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

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.

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.

France

Germany

Greece

Guatemala

Haiti

Hong Kong

Hungary

In Hungary, business entities are mainly regulated by the Companies Act of 2006,^[39] the Companies Registration Act of 2006 and the new Civil Code of 2013.^[40] All companies are required to indicate their type in their name.

Iceland

India

Indonesia

Iran

Ireland

Situation in Ireland is 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

Italy

Japan

Business corporations are referred to as kaisha (会社) and are formed under the Companies Act of 2005. There are currently (2015) 4 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

Kazakhstan

Korea, South

Latvia

Lebanon

Lithuania

Luxembourg

Macedonia

Malaysia

Mexico

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."

Monaco

Mongolia

Montenegro

one of above mentioned form (Preduzetnik; O.D.; K.D.; A.D.; D.O.O.), as such it is registered in the Central Register of Companies. This form is a little bit specific and was created for companies that are domiciled registered in other countries and have its part in Montenegro.

Morocco

Namibia

Nepal

Netherlands

Companies are registered on the Companies Register and with a regional Chamber of Commerce.^[44]

New Zealand

Nicaragua

Nigeria

Norway

Oman

Pakistan

In a sole proprietorship, an individual on his/her own account carries out the business or profession. No formal procedure or formality is required for setting up a sole proprietary concern.

A partnership is a business relationship entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.

Partnerships (other than banking companies) are generally limited in size to twenty partners. The interest of a partner is transferable only with the prior consent of the other partner(s). However, a partner's right to a share of the partnership income may be received in trust for another person.

The income of the registered firm is subject to Super Tax before distribution to the partners. Also the individual income of the partners is subject to income tax at the usual rates.

For unregistered firms, income tax is levied on the firm's income and the partners are not liable to pay tax on the shares of profit received from the unregistered firm(s).

A company is a legal entity formed under the Companies Ordinance, 1984. It can have share capital or can be formed without share capital.

The liability of its members is limited to the extent of their shares in the paid-up capital of the company. These companies may further be classified as public limited and private limited companies.

(iii) Prohibits any invitation to the public to subscribe for shares or debentures of the company.

A private limited company is required to use the words "(Private) Limited" as the last words of its name.

Means a company having the liability of its members limited by memorandum to such amounts as the members may respectively undertake to contribute to the capital of the company in the event of its winding up. A company limited by guarantee is usually formed on a 'non profit basis'. Companies limited by guarantee use the words (Guarantee) Limited" as the last words of their n

Peru

Philippines

Poland

Portugal

Romania

Russia

Saudi Arabia

Serbia

Singapore

Private Limited Company, Sole Proprietorship and Partnership are the predominant types of business found in Singapore.^[48]

Slovakia

Slovenia

South Africa

Spain

Sweden

Switzerland

Taiwan

Thailand

Turkey

Şahıs şirketleri ≈ Partnerships (Unlike the partnerships in Anglo-American law, they also have legal personality like companies)

Tunisia

Ukraine

Company formation is regulated by the Ukrainian Civil Code and Commercial Code, Law of Commercial companies, Law of stock companies, law and order.{{Citation needed|date=December 2018}}

United Kingdom

United States

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

Tax classifications

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 a disregarded entity. A corporation may be taxed as either a C corporation or elect to be treated as a Subchapter S corporation. A disregarded entity has one owner (or a married couple as owner) that is not recognized for tax purposes as an entity separate from its owner. Types of disregarded entities include single-member LLCs; qualified sub-chapter S subsidiaries and qualified real estate investment trust subsidiaries. A disregarded entity's transparent tax status does not affect its status under state law. For example, for federal tax purposes, a 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 generally not personally liable for the debts and obligations of the entity.^[57] To be recognized as a Cooperative for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code.^[58]

Federally incorporated

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 cannot have "national" in its name.

For a savings bank (formerly called a savings and loan association) 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

Partnerships

Limited Liability Companies

Corporations

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

Uzbekistan

Vietnam

See also

References

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2. ^Limited liability company
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15. ^Cooperatives Act (in Croatian) http://narodne-novine.nn.hr/clanci/sluzbeni/2011_03_34_764.html {{Webarchive|url=https://web.archive.org/web/20150415113156/http://narodne-novine.nn.hr/clanci/sluzbeni/2011_03_34_764.html# |date=2015-04-15 }}
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45. ^{{cite web|title=Register a Joint Stock Company|url=http://www.mocioman.gov.om/Services/Procedures/Details.aspx?itemid=33bc94b6-4396-4a5c-a59a-fec34f06f126|publisher=Sultanate of Oman, Ministry of Commerce and Industry|accessdate=21 July 2013|quote=The commercial name should bear Omani Joint Stock Company (S.A.O.G)|archive-url=https://web.archive.org/web/20140913010648/http://www.mocioman.gov.om/Services/Procedures/Details.aspx?itemid=33bc94b6-4396-4a5c-a59a-fec34f06f126#|archive-date=2014-09-13|dead-url=no|df=}}
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