-law countries (the UK and the US) and two countries governed by legal codes (France and Germany) and presents data showing the … first and most easily in a code country (Germany) and last and with the most difficulty in a common-law country (the US …

The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH … longstanding practice; the GmbH, on the other hand, was the lawgiver's creation. Authorized in 1892, the GmbH appeared during a …) prevalent in many economies today. This paper traces the debates and the legislative process that led to the GmbH's introduction …

Tax transparent limited liability entities (TTLLEs) such as the GmbH & Co. KG in Germany, the trading trust in …

The article presents some of the main features of the impending changes to the structure of the German GmbH by the … introduction of the new Law Relating to GmbH's and on the Fighting of Abuses ('MoMiG'), due to be implemented in November 2008 …