Spain

Astrid Dorfmeister () and Michael J. Munkert ()
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Astrid Dorfmeister: Dr. Frühbeck, Abogados & Economistas y Cía. S.C.
Michael J. Munkert: MUNKERT · KUGLER + PARTNER GbR

Chapter Chapter 10 in Founding a Company, 2010, pp 189-214 from Springer

Abstract: Abstract In the chapter on Spain, the authors Astrid Dorfmeister and Michael J. Munkert start with a short introduction and overview on the contribution. They use the general analysis framework for the handbook on legal forms in Europe to analyse six relevant legal forms: the stock corporation (Sociedad Anónima – S.A.), the limited company (Sociedad Limitada – S.L.), the sole proprietorship (Trabajador Autónomo), the general partnership (Sociedad Colectiva – S.C.), the limited liability partnership (Sociedad comanditaria –– S. Com.) and the branch office (Sucursal). In addition, they also provide an overview of some more legal forms in Spain. The authors conclude their discussions with an evaluation of the advantages and disadvantages of the different legal forms.

Keywords: Limited Liability; Legal Form; Income Statement; Disclosure Requirement; Employee Participation (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-11259-1_10

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DOI: 10.1007/978-3-642-11259-1_10

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