Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30192
Authors: 
Kaya, Devrimi
Year of Publication: 
2010
Series/Report no.: 
Working papers in accounting valuation auditing 2010-1
Abstract: 
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.
Subjects: 
EHUG
Offenlegungsstrategien
GmbH &Co. KG
Vollhafterlösung
Gesellschaftsrecht
EHUG
disclosure strategies
limited partnership with a limited liability company as general partner
corporate law
JEL: 
G18
G38
K22
M41
M42
Document Type: 
Working Paper

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