國際商法課件

ChapterOneIntroductiontoInternationalBusinessLawI.DefinitionofInternationalBusinessLawII.SourcesofInternationalBusinessLawIII.HistoryofInternationalBusinessLawIV.CharacteristicsandPrinciplesofInternationalBusinessLawV.MajorLegalSystemsoftheWorldChapterOneIntroductiontoIn1KeyTermsandImportantLegalEnglishUsages1.norms:標(biāo)準(zhǔn)，規(guī)范，法則，規(guī)則，準(zhǔn)則。該詞一般指組織或慣例中的準(zhǔn)則或規(guī)則，不指立法機(jī)關(guān)所制定的法律。2.law:法律，法令。該詞較常用，主要指由最高當(dāng)局制定、由立法機(jī)構(gòu)通過或由習(xí)慣認(rèn)可而由法院執(zhí)行的法律。3.code:法典、法規(guī)。著重指集體的法規(guī)，如civilcode,criminalcode.4.regulation:條例，規(guī)則，規(guī)章。主要表示用以指導(dǎo)、管理或控制某系統(tǒng)或某組織的規(guī)則或原則。5.rules:規(guī)則，規(guī)章。指團(tuán)體的規(guī)章、條例或比賽規(guī)則，常與regulation互換使用。KeyTermsandImportantLvision:規(guī)定，規(guī)范。指具體部門所制定的規(guī)定。7.procedures:程序，辦法。主要指具體部門或行業(yè)為實(shí)施某法律制訂的具體步驟。8.institutions:制度，法律，法令；公共機(jī)構(gòu)。該詞主要表示制度、公共機(jī)構(gòu)或訴訟的提起。9.ruleoflaw:法治。10.legaldoctrines:法律理論。11.legalvalidity:法律效力。6.provision:規(guī)定，規(guī)范。指具體部門所制定的規(guī)3I.DefinitionofInternationalBusinessLaw

1.DefinitionInternationalbusinesslaw,alsocalledinternationalcommerciallaw,referstothebodyoflegalrulesandnormsthatregulatesinternationaltradeandinternationalbusinessorganizations.2.Themeaningof“International”Acommercialtransactionisinternationalif:(1)thepartieshavetheirplacesofbusinessindifferentStatesorCountries;I.DefinitionofInternational4(2)thepartieshavetheirnationalitiesfromdifferentcountries;(3)thecommercialactivitiesareperformedinaStateorDistrictoutsidetheCountryorCountriesofoneormoreparties;(4)theobjectofthecommercialrelationshipislocatedinaStateorDistrictoutsidetheCountryorCountriesofoneormoreparties.3.Themeaningof“commercial”(2)thepartieshavetheirnat5II.SourcesofInternationalBusinessLaw

1.InternationalTreatiesandConventionsAtreatymayalsobeknownasagreement,protocol,covenant,convention,exchangeofletters,accord,exchangeofnotes,memorandumofunderstanding,etc..Treatiesarebindingagreementsbetweentwoormorestates,andconventionsarelegallybindingagreementssponsoredbyinternationalorganizations,suchastheUnitedNations.II.SourcesofInternationalB6MainTreatiesorConventionsinInternationalBusinessLaw（1）ConventionRegulatingAgencyConventiononAgencyintheInternationalSaleofGoods（1983年《國際貨物銷售代理公約》）（2）ConventionRegulatingtheRelationshipofInternationalSaleofGoodsUnitedNationsConventiononContractsofInternationalSaleofGoods,CISG（1980年《聯(lián)合國國際貨物買賣合同公約》MainTreatiesorConventionsi7（3）ConventionRegulatingInternationalTransportofGoodsHagueRules（海牙規(guī)則）VisbyRules（維斯比規(guī)則）HamburgRules（漢堡規(guī)則）ConventionConcerningInternationalCarriageofGoodsbyRail,CIM（國際鐵路貨物運(yùn)輸公約）AgreementConcerningInternationalCarriageofGoodsbyRail（國際鐵路貨物聯(lián)運(yùn)協(xié)定）ConventionfortheUnificationofCertainRulesforInternationalCarriagebyAir（統(tǒng)一國際航空運(yùn)輸某些規(guī)則的公約）UnitedNationsConventiononInternationalMultimodalTransportofGoods，1980（聯(lián)合國國際貨物多式聯(lián)運(yùn)公約）（3）ConventionRegulatingInte8（4）ConventionRegulatingtheRelationshipofInternationalBillConventionontheUnificationoftheLawRelatingtoBillsofExchangeandPromissoryNotes（1930年關(guān)于統(tǒng)一匯票和本票的日內(nèi)瓦公約）ConventionProvidingaUniformLawofCheques（關(guān)于支票的日內(nèi)瓦公約）ConventionontheSettlementofCertainConflictsoflawsinConnectionwithCheck（關(guān)于解決支票的若干法律沖突的公約）ConventiononInternationalBillofExchangeandInternationalPromissoryNoteoftheUnitedNations（聯(lián)合國國際匯票和國際本票公約）（4）ConventionRegulatingtheR9（5）ConventionregulatingProductLiabilityConventionontheLawApplicabletoProductsLiability（1977年產(chǎn)品責(zé)任法律適用公約）（6）ConventiononProtectionofIntellectualPropertyRightsParisConventionontheProtectionofIndustrialProperty（1883年《保護(hù)工業(yè)產(chǎn)權(quán)巴黎公約》）BernConventionfortheProtectionofLiteraryandArtisticWorks（關(guān)于保護(hù)文學(xué)藝術(shù)作品伯爾尼公約）（5）ConventionregulatingProdu10UniversalCopyrightConvention（世界版權(quán)公約）AgreementonTradeRelatedAspectsofIntellectualPropertyRights與貿(mào)易有關(guān)的知識產(chǎn)權(quán)協(xié)定UniversalCopyrightConvention11（7）ConventiononInternationalCommercialArbitrationProtocolonArbitrationClauses（日內(nèi)瓦仲裁條款議定書）ConventionontheExecutionofForeignArbitralAwards（關(guān)于執(zhí)行外國仲裁裁決的公約ConventionontheRecognitionandEnforcementofForeignArbitralAwards（承認(rèn)和執(zhí)行外國仲裁裁決的公約（7）ConventiononInternational122.InternationaltradeCustomandUsageInternationaltradeCustomandusagemeansthegeneralrulesandpracticesininternationaltradeactivitiesthathavebecomegenerallyadoptedthroughunvaryinghabitandcommonuse.ThreeConditionsofInternationaltradeCustomandusage:(1)Ithasdeterminatebusinesscontents;(2)Ithasbecomeunvaryinghabitandcommonuseininternationalbusinesstransactions;(3)It’sthegeneralrulethatrecognizedbymostcountries.2.InternationaltradeCustom13CustomsandUsagesinInternationalBusinessLawIncoterms2000（2000年國際貿(mào)易術(shù)語解釋通則）Warsaw-OxfordRules1932（1932年《華沙-牛津規(guī)則》）RevisedAmericanForeignTradeDefinitions1941（1941年《美國對外貿(mào)易定義修正本》）UCP600（2019年《跟單信用證統(tǒng)一慣例》）3.NationalBusinessLawsCustomsandUsagesinInternat14III.HistoryofInternationalBusinessLaw1.AncientRomanLawstage（古羅馬法階段）2.JusMercatorumstage（商人習(xí)慣法階段）3.Nationalizedstage（商法本國化階段）4.TheDevelopmentandTendencyofModernInternationalBusinessLawOntheonehand,aftertheSecondWorldWartherapiddevelopmentoftheworldeconomymadethecontactofeachcountrymorefrequently.Thismadeitnecessarythatasetofuniforminternationallawregulatingtherelationshipofinternationaleconomyandtradeshouldbemade.III.HistoryofInternational15Ontheotherhand,duringthecommunicationofthecountries,peopleformedsometradepracticeandcustomswhichwerecommonlyobeyed.Bytheendof19thCandatthebeginningof20thCinternationalbusinesslawappears.Entering21stCinternationalbusinesslawwillmeetagreaterdevelopment.Becauseitslawandruleswillbemoreglobalized,uniformanddiversified.Ontheotherhand,duringthe16IV.CharacteristicsandPrinciplesofInternationalBusinessLaw1.Characteristics(1)Internationalbusinesslawhasitsownadjustingobject.(2)Theadjustingmethodofinternationallawisdirectadjustingmethod.IV.CharacteristicsandPrinci172.Principles(1)Bonafides(Principleofgoodfaith).（誠實(shí)信用原則）(2)Principleofautonomyofwilloftheparties.（當(dāng)事人意思自治原則）(3)Principleoffairness.（公平原則）(4)Principleoffacilitatingtransaction.（交易便捷原則）(5)Principleofrecognitionofinternationalcommercialcustomsandpractices.（承認(rèn)國際商事習(xí)慣和慣例原則）2.Principles18V.MajorLegalSystemsoftheWorld1.Common-lawSystemThecommonlawsystemisalsocalledEnglishLawSystem,orAnglo-AmericanLawSystem.Commonlawsystemsarebasedlargelyoncaselaw,i.e.,oncourtdecisions.Commonlawreferstolawandthecorrespondinglegalsystemdevelopedthroughdecisionsofcourtsandsimilartribunals,ratherthanthroughlegislativestatutesorexecutiveaction.英美法系又稱普通法系，是指英國中世紀(jì)以來的法律，特別是以其普通法為基礎(chǔ)發(fā)展起來的法律制度體系。V.MajorLegalSystemsofthe19CountriesBelongtoCommonLawSystemCommonlawsystemformedinEngland.Canada,Australia,NewZealand,Ireland,India,Pakistan,MalaysiaandSingaporebelongtocommonlawsystemcountries.國際商法課件20英美法系的主要特點(diǎn)1）在法律的淵源上，判例法在英美法系中占有重要地位；2）在法律的分類方面，英美法系沒有嚴(yán)格的部門法概念，法律分類以實(shí)用為準(zhǔn)；3）英美法系對程序的重視要大于大陸法系；4）在法律職業(yè)方面，法官地位很高，職業(yè)流動性很大；5）在法律的思維方式和運(yùn)作方式上，英美法系運(yùn)用的是歸納法。國際商法課件212.Civil-LawSystemCivilLaw,alsocalledContinentalLaworRomano-GermanicLaw,isthepredominantsystemoflawintheworld.Civil-lawsystemsarebasedmainlyonstatutes(legislativeacts).Themajorityofcivil-lawcountrieshaveassembledtheirstatutesintooneormorecarefullyorganizedcollectionscalledcodes.大陸法系又稱羅馬法系，一般是指以羅馬法為基礎(chǔ)形成和發(fā)展起來的一個(gè)完整的法律體系的總稱。2.Civil-LawSystem22CountriesBelongtoCivilLawSystemItissometimessaidthattherearetwobranchesofcivillaw:FrenchandGerman.CountriesinfluencedbyFranceincludeBelgium,Spain,Portugal,Italy,etc..CountriesinfluencedbyGermanyincludeAustria,SwitzerlandandHolland.Besides,Norway,Sweden,Denmark,FinlandandIcelandalsobelongtocivillawsystemcountries.CountriesBelongtoCivilLaw23大陸法系的特點(diǎn)1）大陸法系最重要的特點(diǎn)是強(qiáng)調(diào)法典的作用，強(qiáng)調(diào)法律的系統(tǒng)化、邏輯化、分類化；2）大陸法系各國把全部法律區(qū)分為公法和私法；3）在法律形式上，大陸法系國家一般不存在判例法，而是對重要的部門法制定法典，并輔之以單行法規(guī)，構(gòu)成了較為完備的成文法體系；4）在法官的作用上，大陸法系要求法官遵從法律明文規(guī)定辦理案件，法官因而沒有立法權(quán)；5）在法律推理形式和方法上，采用演繹法。國際商法課件24SourcesofCivilLawSystem1)Law2)Customs3)LegalPrecedent（判例）4)ScientificPrinciple（學(xué)理）國際商法課件253.ComparisonBetweenthetwoLegalSystemsIncivillaw,themainprinciplesandrulesarecontainedincodesandstatutes,whileincommonlaw.Civillawisbasedonthetheoryofseparationofpowers,wherebytheroleoflegislatoristolegislate,whilethecourtsshouldapplythelaw.Incommonlawthecourtsaregiventhemaintaskincreatingthelaw.3.ComparisonBetweenthetwo26兩大法系的主要區(qū)別1)法的淵源不同：大陸法系正式法的淵源是制定法，法律的核心理念是理性主義，表現(xiàn)為抽象規(guī)范；英美法系中判例法和制定法都是正式的法的淵源，法律的核心理念是經(jīng)驗(yàn)主義。2)法典編纂不同：大陸法系一般采用法典形式，是法院判案的直接依據(jù)；英美法系的法典往往是單行法律和法規(guī)，其運(yùn)用還要依靠法院的判例解釋。3)法的結(jié)構(gòu)不同：大陸法系基本的分類是公法和私法，進(jìn)入20世紀(jì)后又出現(xiàn)了社會法、經(jīng)濟(jì)法、勞動法等混合性法律；英美法系的基本分類是普通法和衡平法。兩大法系的主要區(qū)別1)法的淵源不同：大陸法系正式法的淵源是274)適用法律的方法不同：大陸法系的法官審理案件，首先考慮制定法如何規(guī)定，然后按照有關(guān)規(guī)定和案情做出判決；英美法系的法官則首先考慮以前類似的判例，將該案事實(shí)與先例事實(shí)比較后概括出可以適用的法律規(guī)則。5)訴訟程序不同：大陸法系的訴訟程序以法官為中心，奉行職權(quán)主義；英美法系則采用對抗制，實(shí)行當(dāng)事人主義，法官充當(dāng)消極的、中立的角色。4)適用法律的方法不同：大陸法系的法官審理案件，首先考慮制284.AssimilationTendencyoftheTwoSystemsNowadaysthereisobviouslyanassimilationtendencybetweenthetwolegalsystems.Ontheonehand,incivillawcountries,caselawandprecedentsaregivenmoreandmorerespect.Ontheotherhand,therearemoreandmorewrittenlawsandregulationsincommonlawcountries.Furthermore,assimilationtendencyofinternationalbusinesslawcanfacilitateinternationaltradetransaction.國際商法課件29Exercises:

1.What’sthedefinitionofinternationalbusinesslaw?Andwhatarethesourcesofit?2.What’sthedefinitionandcharacteristicsofcivillawsystemandcommonlawsystem?3.Tellthedifferencesbetweencivillawandcommonlaw.4.Whatdoyouthinkofthedevelopingtendencyofinternationalbusinesslawandthetwomajorlegalsystemsoftheworldinfuture?Exercises:

1.What’sthedefin30ChapterTwoLawofBusinessOrganizationsI.IntroductionII.PartnershipLawIII.LawofCorporationsIV.ForeignInvestmentEnterprisesinChinaChapterTwoLawofBusinessOr31KeyTermsSoleproprietorship:個(gè)人獨(dú)資企業(yè)Partnership:合伙企業(yè)Limitedpartnership:有限合伙L(fēng)imitedliabilitypartnership:有限責(zé)任合伙Incorporatedcompany/Jointstocklimitedcompany:股份有限公司No-liabilitycompany:無限責(zé)任公司Jointventure:合資企業(yè)LegalPerson:法人Jointandseveralliabilities連帶責(zé)任Severalliability個(gè)人責(zé)任KeyTermsSoleproprietorship:32Memorandumofassociation/articlesofincorporation:公司章程By-laws:附則，內(nèi)部細(xì)則Boardofdirectors:董事會Boardofshareholders:股東會Debtsecurity:債券Forcemajeure:不可抗力Insolventliquidation:破產(chǎn)清算Jurisdiction:司法權(quán)，裁判權(quán)，管轄權(quán)Memorandumofassociation/arti33I.Introduction1.DefinitionBusinessorganization,alsocalledbusinessenterprise,referstotheeconomicorganizationthatpursuesmanagementactivitieswithitsownnamewithcertainscale.I.Introduction1.Definition34Ifpeoplewanttocommenceabusiness,there’reanumberoffactorshavetobeconsidered,including：1)Thepurposeofthebusiness.2)Itsduration.3)Thecost.4)Thetaxation.5)Thesetting–upprocedure.6)Thetypeofassetsrequired.Ifpeoplewanttocommenceab357)Whoshouldbeentitledtoparticipateinincomedistributions.8)Whoshouldbeentitledtoparticipateincapitaldistributions.9)Whetherthemembers’interestshouldbetransferable.10)Theregionofthebusinessorganization.11)Thefunctionofthememberofthebusinessorganization.國際商法課件362.Form(1)個(gè)人企業(yè)（SoleorIndividualProprietorship）Asoleproprietorshipisinvestedandmanagedbyoneperson.Ithasthreecharacteristics:1)Itisinvestedbyonlyonenaturalperson.2)Theinvestorundertakesunlimitedliabilitywithhispersonalproperty.3)Soleproprietorshipisn’talegalperson.(2)合伙企業(yè)（Partnership）(3)公司企業(yè)（Corporation）(4)跨國公司（TransnationalCorporation,

TNC）2.Form37II.PartnershipLaw1.DefinitionandNatureofPartnershipPartnershipistherelationwhichsubsistsbetweenpersonscarryingonabusinessincommonwithviewofprofit.Therequirementsofapartnershipare:(1)twoormorepersons;(2)carryingoutabusiness;(3)asco-owners;(4)forprofits.II.PartnershipLaw1.Definiti382.AdvantagesandDisadvantagesofaPartnershipTheadvantagesofapartnershipcanbesummarizedasbelow:(1)Informalityandinexpensivenessinsettingup.(2)Flexibility.(3)Tax.2.AdvantagesandDisadvantage39Thedisadvantagesofapartnershipareasbelow:(1)Liability.(2)Transferofinterestisnotaseasyasthetransferofshareinthecompany.(3)Unanimousdecisions.(4)Agency.Thedisadvantagesofapartner403.Importantpreliminaries(1)Formalities/procedure1)Apartnershipagreementlastingformorethanoneyearmustbeevidencedinwriting.2)Limitationsonapartnership.3)Anti-discriminationandequalopportunitylegislationapplytopartnership.3.Importantpreliminaries41(2)PartnershipContractPartnershipcontractisanagreementbetweenpartnersconcerningtothefirmbusiness.Thefollowingcontentsareoftenincludedinapartnershipcontract:1)Thenameofthepartnershipandpartners,andtheaddressofthem.(2)PartnershipContract422)Thenatureofthepartnershipandoperationscopeofit.3)Theduration.4)Methodandnumberofcapitalcontributing.5)Profitdistributionandlosstaken.6)Management.7)Incoming,outgoinganddissolution.8)Liabilityforbreachofthecontract.9)Othercontent.2)Thenatureofthepartnersh43(3)ProfessionalRestrictions(4)PartnerbyEstoppelTwopersonsmaynotbepartners,yetintheeyesofathirdpersontheymayappeartobepartners.Ifthethirdpersondealswithoneoftheapparentpartners,hemaybeharmedandseektorecoverdamagesfrombothoftheapparentpartners.(3)ProfessionalRestrictions44Forexample,DavidthinksthatWilson,awealthyperson,isapartnerofPorter,apoorperson.DaviddecidestodobusinesswithPorter.IfPorterdoesnotperformasagreed,andDavidcanprovethatWilsonmisledhimtobelievethatWilsonandPorterwerepartners,hemaysueWilsonfordamagessufferedwhenPorterfailedtoperformasagreed.Forexample,Davidthinksthat454.RightsofaPartner(1)ManagementofthePartnership(2)RighttoShareintheProfitsandSurplus(3)RighttoInspectRelatedMaterials(4)PropertyRightsofaPartner(5)RighttoGainCompensation4.RightsofaPartner465.DutiesandLiabilitiesofaPartner(1)Duties1)Fiduciaryduty.Thiskindofdutyincludeseachpartner’sfollowingactivities:a.Refrainingfrombusinessincompetitionwiththepartnership,engaginginself-dealing,orusurpingpartnershipopportunitiesunlesscopartnersconsent.b.Holdingthedutiesofloyaltyandcare.c.Dealingwithcopartnersingoodfaith.2)Dutyofpartnerstorenderinformation.5.DutiesandLiabilitiesofa47(2)Liabilities1)LiabilitiesofpartnersincontractandtotheThirdPartya.Theactionsthateachpartnerparticipatinginthepartnershipaffairswillbindthepartnershipandotherpartners.b.Therightlimittocertainpartnercannotresistthethirdparty.c.Thetortuousactonepartnerperformswhenparticipatinginthemanagement,towhichtheliabilitywillbeundertakenbythepartnership.(2)Liabilities48d.Thedebtsafteranewpartnerbeingadmittedasthepartnerofthepartnership,thenewpartnerthuswillbeliableforit.Butbeforethenewpartnerisadmittedasthepartner,therearethreekindsofconditions:①thenewpartnerwilltakejointliabilitywithotherpartners,suchasinFranceandinJapan;②thenewpartnerwillnottakeanyliability,suchasinEngland;d.Thedebtsafteranewpartn49③thenewpartnerwillbeliableforthedebt,exceptifthedebtisonlypaidwiththepropertyofthepartnership,suchasintheUS.e.Tothepartnerthathasleftthepartnership,ifthedebtincurredbeforethepartner’sdeparture,thentheleftpartnershouldbeliableforit.③thenewpartnerwillbeliabl506.PartnershipPropertyTherelationshipofthepartnershippropertyincludesinternalpropertyrelationshipbetweenthepartnersandtheexternalpropertyrelationship.Itincludesthefollowingfouraspects:(1)Unifiedmanagementanduseofthepartnershipproperty(2)Theaccumulativepropertyofthepartnershipshouldbepossessedbyallthepartners.(3)Surplusdistributionandperformanceofdebt6.PartnershipProperty51Thesurplusgainedfromthemanagementofthepartnershipbelongstoallthepartners.Partnerscandistributethesurplusaccordingtothefollowingrules:1)Iftherearedistributionprovisionsintheagreementamongthepartners,theycandistributethesurplusunderit.Thesurplusgainedfromthema522)Ifthereisn’tdistributionprovisionintheagreement,thepartnerscandistributethesurplusaccordingtotheregulationoflaw.Forexample,partnerswilldistributethesurplusequallyregardlessofthenumberandkindoftheirfinancialcontributioninGermany.3)Partnersdistributesurplusandsharelossesaccordingtheirfinancialcontributionspecifiedintheagreement.2)Ifthereisn’tdistribution53(4)DispositionofthepropertyaftertheterminationofthepartnershipIfthere’sstillsurplusafterthepartnershipendsup,allthepartnershaverightstodistributeit.Theycandistributeitaccordingtothepredeterminedproportionprovidedintheagreementoraccordingtotheirfinancialcontribution.(4)Dispositionofthepropert547.Dissolution（解散）Dissolutionistheendingorthebreakingupofapartnership.Apartnershipmaybedissolvedasfollows:(1)Byretirementofapartnerwherethefirmisofnofixedduration.(2)Bycompletionoftheagreedperiodorventure.(3)Bydeathorbankruptcy.(4)Byunlawfullycarryingoutthebusiness.(5)Byorderofacourt.7.Dissolution（解散）558.WindingUp（清算）Windingupreferstotheprocedurefollowedbydistributingorliquidatinganyremainingpartnershipassetsafterdissolution.Generally,creditorsarepaidfirst.Thenthecapitalcontributionisreturnedtothepartners.Afterthisifthereareexcessfundstheliquidatorwilldistributetheminproportiontotheirrespectivesharesintheprofits.8.WindingUp（清算）569.LimitedPartnershipAlimitedpartnershipisaformofpartnershipsimilartoageneralpartnership,exceptforoneormoregeneralpartners,andthereareoneormorelimitedpartners.Alimitedpartnershiphasthefollowingcharacteristics:(1)Thenumberscopeofalimitedpartnershipisfrom2to50partners,andthereisatleastonegeneralpartner.9.LimitedPartnership57(2)Thegeneralpartnershavemanagementcontrol,representingthepartnershipandhavejointandseveralliabilitiesforthedebtsofit.Whilethelimitedpartnerscannotparticipateinthemanagementandcontrolofthepartnership’sbusiness,theirliabilityforthedebtsofthepartnershipisthecapitalcontributionstothepartnership.(2)Thegeneralpartnershave58(3)Asawholealimitedpartnershipshouldhaveunlimitedliabilitiesforitsdebts,becausethere’satleastonegeneralpartner.(4)Alimitedpartnercancontributemoney,materialproperty,intellectualpropertyrights,land-useright,andsoontothepartnership,butheorshecannotcontributelabortoit.(3)Asawholealimitedpartn59(5)Thedeathorbankruptcyofalimitedpartnercannotcertainlyaffectthepartnership’sexistence.(6)Alimitedpartnerandageneralpartnercantransfertoeachotherundercertaincondition.(5)Thedeathorbankruptcyof6010.LimitedLiabilityPartnershipAlimitedliabilitypartnershipismadeupoftwoormorethantwopartners,approvedandregisteredbythecompetentauthority,anditisliableforitsdebtswiththepartnershipproperty.Eachpartnerhasunlimitedliabilitiesforhisownmisconduct,andothercopartnershavelimitedliabilitiesforit,buttheextentoftheliabilityishisprofitinthepartnership.Fortheliabilitythatcausedbyone’sneglectfulconduct,allthepartnersshouldbeliableforit.10.LimitedLiabilityPartners61Alimitedliabilitypartnershiphaselementsofpartnershipsandcorporations,butunlikeshareholders,thepartnershavetherighttomanagethebusinessdirectly.Comparingitwiththegeneralpartnership,theessentialdifferencesare:(1)Scopeofapartner’sliabilityshield.(2)Annualfilingrequirement.Alimitedliabilitypartnershi62CaseStudyThreeregisteredaccountantsZhang,WangandLisetupapublicaccountingfirmjointlywiththenameSpecialGeneralPartnership,supplyingtheservicesofauditingandcertificationofregisteredcapital.Duringtheauditingaffairsin2019,therehappenedthefollowingmatters:CaseStudyThreeregisteredac631)WhenZhangwasauditingAPublicCompany’saccountingreport,heleftoutpartofthesalesrevenueswithgrossnegligence.ThecourtheldthatthepublicaccountingfirmshouldberesponsibleforthelossofA.ButZhangthoughtthathedidn’tdothisonpurpose,thusallthepartnersshouldtakejointliabilityfortheloss.1)WhenZhangwasauditingAP642)WhenWangwascertificatingtheregisteredcapitalofBcompany,hemadeamistakewithnegligence,andthusledtosomeeconomiclossesofthecreditorofBcompany.ThecourtheldthatWang’snegligencedidnotbelongtogrossnegligence.Answerthefollowingquestions:(1)WasZhang’sallegationright?Why?(2)WhatshouldthepartnersdealwiththelossescausedbyWang?Pleasepresentyourreasons.2)WhenWangwascertificating65Answers(1)Zhang’sallegationwasnotright.Accordingtothepartnershiplaw,whenoneormoreofthepartner’sactionleadstosomedebtsofthepartnershipdeliberatelyorwithgrossnegligence,theyshouldtakeunlimitedliabilityorunlimitedjointliability,andotherpartnerstakelimitedliabilityinaccordancewiththeirprofitproportioninthepartnership.Inthiscase,Zhang’sactionwaswithgrossnegligence,sohewouldtakeunlimitedliability,andotherpartnerstooklimitedliability.Answers(1)Zhang’sallegation66(2)TothelossescausedbyWang,allthepartnersshouldtakeunlimitedjointliabilities.Accordingtothepartnershiplaw,whenoneormoreofthepartner’sactionleadstosomedebtsofthepartnershipnotdeliberatelyornotwithgrossnegligence,allthepartnersshouldtakeunlimitedjointliabilities.Inthiscase,Wang’sactiondidnotbelongtogrossnegligence,soallthepartnersshouldtakeunlimitedliabilities.(2)TothelossescausedbyWa67III.LawofCorporations1.DefinitionandCharacteristicsofCorporationsIncommonusagetheword“company”meansthoseassociatedforeconomicpurpose,i.e.tocarryonabusinessforprofit,andcoverspartnership,trusts,clubs,incorporatedassociationandtosomeextentalmostanybusinessoperationoperatingas“thecompany”.“Company”isbroaderthan“corporation”.III.LawofCorporations1.Def68Corporationreferstothelegalbodyofenterprisethatisestablishedaccordingtothelawofcorporationforprofit.Atpresentthemostcommonformofcorporationsarelimitedliabilitycompaniesandjointstockcompanies.Acorporationhasthefollowingcharacteristics:(1)Theestablishmentofcorporationisaccordingtotheordainoflaworthepermissionofthegovernment.(2)Thepurposeofacorporationisforprofit.(3)Acorporationisalegalbodyofenterprise.Corporationreferstothelega692.CompanyLawofsomeCountries(1)BritishCompanyLaw1835<TradeCompanyLaw>貿(mào)易公司法1844<CommonStockLaw>共同股份法1855<LawofLimitedLiability>有限責(zé)任法1907<LimitedLiabilityPartnershipLaw>有限責(zé)任合伙法1908<CompanyIncorporateLaw>公司合并法1929<CompanyLaw>公司法1948<CompanyLaw>(new)新公司法2.CompanyLawofsomeCountrie70(2)AmericanCompanyLaw1933<TheModelBusinessCorporationAct>標(biāo)準(zhǔn)商事公司法1969<TheModelBusinessCorporationAct>標(biāo)準(zhǔn)商事公司法（修訂版）1984<TheModelRevisedBusinessCorporationAct>標(biāo)準(zhǔn)修訂商事公司法(2)AmericanCompanyLaw71(3)FrenchCompanyLaw1673<BusinessAct>商事條例1807<BusinessCode>商法典1867<CompanyLaw>公司法1925<LimitedCompanyLaw>有限公司法1940<CompanyLaw>revisedin1985(3)FrenchCompanyLaw72(4)GermanCompanyLaw1892<LimitedLiabilityCompanyLaw>有限責(zé)任公司法1897<GermanBusinessCode>德國商法典1937<StockLaw>股份法1965<StockLaw>(new)新股份法(5)ChineseCompanyLaw(4)GermanCompanyLaw733.ClassificationsofCorporations(1)ClassificationbyLiabilityofMembers1)Companieslimitedbyshares.2)Companieslimitedbyguarantee.3)Acompanylimitedbyguaranteewithasharecapital.4)Anunlimitedcompany.5)No-liabilitycompany.3.ClassificationsofCorporat74(2)ClassificationbyMembership1)Publiccompanies.2)Privatecompanies.(3)ClassificationbytheSizeoftheBusinessProprietarycompanyiseitherlargeorsmall.國際商法課件754.FeaturesofCorporation(1)Creation.Acorporationmaybecreatedonlybypermissionofagovernment.(2)LegalStatus.Acorporationisalegalpersonandalegalentityindependentofitsownersandmanagers.(3)Powers.Acorporationmayacquire,hold,andconveypropertyinitsownnameanditmaysueandbesuedinitsownname.4.FeaturesofCorporation(1)C76(4)Management.Shareholderselectaboardofdirectorstomanagethecorporation.(5)Owner’sLiability.Shareholdershavelimitedliability.(6)TransferabilityofOwner’sInterest.Generallyshareholderscantransfertheirsharesfreely.(7)Taxation.Acorporationpaysincometaxesonitsprofits,andwhenthecorporationdistributeafter-taxprofitsasdividends,theshareholderspaytaxonthedividends.(4)Management.Shareholderse775.CreationofCorporation(1)IncorporationProcedure1)Selectanameofthecompany.2)DrawupMemorandumofAssociation/ArticlesofIncorporation.3)Certificateofincorporation.4)Appointthedirectors.5)Completeandlodgetheapplicationform.5.CreationofCorporation78(2)NameandRegistrationNumberAnameisavailableifitdoesn’tclashwithanexistingcompanyname,orisnotincludedinthebusinessnamesregisteredorhasnotbeendeclaredbytheregulationstobeunacceptable.Inforeigncountries,thecompanyisnormallyrequiredauniquecompanynumber.Otherwisethecompanywillfacetothetaxpenalty.Thebus