China-EU Law Series: An Analysis of its Legal Personality, Limited Liability and Transferable Ownership Interest

Kuntner, Stephan

Since a reform in 2010, foreign investors can establish a Foreign-Invested Limited Partnership Enterprise (FILPE) in China together with Chinese or foreign investors. The FILPE can be combined with a domestic or foreign corporate general partner, thus allowing for a structure that offers the flexibility and taxation conditions of a partnership while protecting its investors against personal liability like a company. The book explores from the perspective of a foreign investor if the FILPE is an attractive investment vehicle by analysing whether it provides the characteristics that are internationally recognized as constituting a standard corporate form. Among these characteristics, the three that are most strongly interconnected and interdependent form the core of the analysis: legal personality, limited liability and transferable ownership interest. These are analyzed in context of China's restrictive framework of foreign investment regulations and enterprise organization law.

Details

Published by: Springer

Publication Date: 2020-10-02

Format: Hardcover

ISBN-13: 9783030541804

DOI: 10.1007/978-3-030-54181-1

Dimensions: 235cm x155cm

Pages: 377