Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations
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Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations

Edited by Robert W. Hillman and Mark J. Loewenstein

Presenting alternatives to the corporate form of organization, the Handbook explores partnerships, LLCs, business trusts and other alternatives. Specially commissioned chapters by leading scholars in the field examine issues such as: fiduciary duties, agency principles, contractual freedom, tax treatment, the special circumstances of law firms, and dissolution. While much of the emphasis is on US law, a number of chapters include treatments of Japan, the UK, Russia, China, Taiwan, India and Brazil.
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Chapter 23: Return of the prodigal form? Partnerships and partnership law in the People’s Republic of China

Nicholas Calcina Howson


This chapter addresses the partnership form in the People’s Republic of China (PRC, or China), and the national government-promulgated legal and regulatory norms which govern such partnership establishments. This writing does not address: ● other non-corporate law-authorized, or non-corporate, Chinese business organization forms with a basis in national law or regulation, or ● other non-corporate business organizations in the PRC: (i) without any formal legal basis, or (ii) authorized solely in local level regulation, even those which gain formal registration at the PRC State Administration of Industry and Commerce (SAIC).

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