Working Papers in Accounting Valuation Auditing No. 2010-1
The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an additional general partner to a 'GmbH & Co. KG' and gives recommendations how to arrange the legal position of this partner in the partnership agreement effectively.
EHUG Offenlegungsstrategien GmbH &Co. KG Vollhafterlösung Gesellschaftsrecht EHUG disclosure strategies limited partnership with a limited liability company as general partner corporate law