Qu’est qu’un acte de partenariat et son contenu, ses avantages et inconvenients?

Lu par 46463 Boytown

Un acte de partenariat est un accord juridiquement contraignant entre les partenaires qui sont en affaires ensemble. Il décrit comment le partenariat sera géré et les droits et obligations des partenaires eux-mêmes.

Il n’est pas nécessaire d’avoir un acte de partenariat afin de mettre en place un partenariat, mais c’est une bonne idée, car il permettra d’éviter les malentendus et les différends entre les partenaires dans l’avenir. Si la société ne dispose pas d’un acte, elle sera régie par les termes de la Loi sur les sociétés de votre pays. Cela n’offre pas de solutions aux nombreux problèmes qui peuvent surgir et peut ne pas convenir à la façon dont vous et vos partenaires veulent travailler ensemble.

Le contenu de l’acte

Ainsi que de donner des informations de base sur le partenariat, comme son nom commercial et le nom des partenaires, du type d’entreprise et peut-être la date de début (peut-être aussi la date de clôture ou de la date où l’accord doit être renouvelé), l’acte habituellement définis:

•    le montant du capital que chacun des partenaires doit contribuer à l’entreprise;

•    la façon dont les partenaires se partageront les bénéfices ou les pertes, et si l’un des partenaires doit être rémunéré;

•    des modalités de travail, telles que combien de temps chaque partenaire doit contribuer à l’entreprise, qui fait quoi comme tâches de gestion et quelles type de décisions doivent être prises convention entre les partenaires;

•    changements intervenant à la société, comme la façon dont les nouveaux partenaires peuvent être nommés et qu’advient-il si un des partenaire décède ou qu’il souhaite quitter l’entreprise.

Les avantages de partenariats 

Chaque pays ​​a des lois différentes qui s’appliquent à des partenariats d’affaires, mais les propriétaires d’entreprises généralement petites qui entrent dans un partenariat légal pourront profiter des avantages opérationnels suivants:

•   Des partenariats d’affaires sont relativement simples à mettre en place et ses partenaires peuvent partager les coûts de démarrage, mais prendre le temps de développer un accord de partenariat juridique et ne pas oublier une stratégie de sortie.

•   La tenue de registres est généralement simple comparée à celle d’une société

•  Les revenus sont imposés qu’une seule fois (sociétés sont imposés à la fois sur leur revenu et sur ​​la part de revenu de la société qu’ils reçoivent sous forme de dividendes)

Les Inconvénients de partenariats 

Des amitiés peuvent ainsi être detruites si le partenariat fait faillite. Des amis de longue date peuvent devenir des enemis pour la vie.

Oui, il ya des avantages évidents pour les partenariats, en particulier pour les start-ups et les petites entreprises, mais comme avec toutes les décisions d’affaires assurez-vous de peser les risques et comprendre le revers de ces avantages décrits ci-dessus:

•  Les partenaires sont conjointement et individuellement responsable des actes des autres partenaires. Qu’est-ce que cela signifie? Si votre conjoint décède, ou disparait de la circulation, vous serez responsable de toutes les dettes, pas seulement la moitié des dettes.

•  Vous aurez à partager les bénéfices avec d’autres personnes.

•  Comme les décisions sont partagées, des désaccords peuvent survenir

•  Certaines prestations ne sont pas déductibles du revenu d’entreprise sur les déclarations fiscales.

•  Le partenariat peut avoir une durée de vie limitée, il peut prendre fin au moment du retrait ou du décès d’un partenaire.

Le paiement des impôts

Comme une entité commerciale, le partenariat lui-même ne paie pas d’impôts; chaque partenairepaie ses impôts, sur leur revenu de la société comme si c’était le revenu des particuliers.

Les partenariats devront cependant, déposer une “informations sur leur revenu annuel” pour déclarer les revenus, les déductions, les gains, pertes, etc.

Une fois que vous êtes opérationnel en tant que partenariat, vous pouvez vous référer aux informations fournies par la structure Etatique de votre pays qui s’occupe des impôts dans votre pays pour vous aider à déterminer ce que être tenu de déposer.

Lu par 46463 Boytown

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