The Exempted Limited Partnership (Amendment) Law, 2009, which was enacted in March 2009 and is expected to come into effect before the end of April 2009, has made significant changes to the regime for the winding up and dissolution of exempted limited partnerships (“Partnerships”).

The purpose of this memorandum, which has been prepared for the assistance of anyone who is considering establishing an exempted limited partnership in the Cayman Islands...

As per the Presidential Decree no. 2279 ("Decree") published on Official Gazette of March 22, 2020, it has been decided that all on-going execution and bankruptcy proceedings, except for the ones related to alimony claims.

I've had a number of queries recently about agricultural tenancies where a partnership is the tenant rather than an individual.

Beginning in 2018, most partnerships (including LLCs and other arrangements treated as partnerships for tax purposes) will be subject to a new "centralized partnership audit regime."

Partnerships can be an effective way to structure a small business. However, before forming one, you should carefully consider whether it's the best legal structure for you. This article explains "what is a partnership...

The Department of the Treasury and the IRS have published proposed regulations under the centralized partnership audit regime that was enacted into law under the Bipartisan Budget Act of 2015.

A limited partnership is a partnership between one or more general partners, who are solely responsible for managing the partnership, and one or more limited partners, who are investors in the partnership with no involvement in its management.

The president on Nov. 2 signed a sweeping budget compromise into law that will replace the current partnership audit procedures with a new process that dramatically increases the payment and reporting responsibilities for partnerships.

With the growing prevalence of limited liability companies, notable general partnership decisions become fewer and further between with each passing year.

The partnership is a popular vehicle for international ventures primarily because it is regarded in most jurisdictions (including the U.S. and the U.K.) as fiscally transparent.

Recent events have put a strain on my relationship with my business partners and we are not in agreement as to the way forward. What are my legal options?

As per the Decision of the Personal Data Protection Board ("The Board") dated June 6,2021 and numbered 2021/571, the exemptions for The Registry of the Data Controllers ("VERBIS")...

The relation which subsists between persons carrying on a business in common, with a view of profit; but the relationship between members of an incorporated company or association...

Different structures are available in Jersey to be used for funds and a combination of structures may also be permitted. This memorandum focuses on the use of a limited partnership as the Fund vehicle.

In the recent case of Sim v Howat & McLaren [2011] CSOH 115, the Commercial Court of the Court of Session has undertaken a detailed examination of Partnership Law in Scotland, before ruling that a new partnership constituted by an incoming partner is liable for the prior business debts of the business.

In the recent case of Sim v Howat & McLaren [2011] CSOH 115, the Commercial Court of the Court of Session has undertaken a detailed examination of Partnership Law in Scotland, before ruling that a new partnership constituted by an incoming partner is liable for the prior business debts of the business.