Limited Liability Partnerships: A New Business Vehicle for SME in Malaysia

被引：0
|
作者：
Chan, Wai-Meng [1 ]
Devi, S. Susela [1 ]
Lee, Sai-Leong [1 ]
机构：
[1] Univ Malaya, Fac Business & Accountancy, Kuala Lumpur, Malaysia
来源：
CREATING GLOBAL ECONOMIES THROUGH INNOVATION AND KNOWLEDGE MANAGEMENT: THEORY & PRACTICE, VOLS 1-3 | 2009年
关键词：
SME; Creditors' protection; Taxation; Audit;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In April 2008, the Companies Commission of Malaysia proposed a framework for limited liabilities partnership to complement the existing forms of business vehicles. It is a hybrid between the traditional partnership and company, for it enjoys the benefits of both forms. The reasons given for the proposal are to spur the growth of SME against the backdrop of the international business environment and the enhancement of domestic business activities. This paper will discuss the proposed framework for Malaysia and explore whether its characteristics would impress upon SME to convert into LLP.
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页码：1045 / 1046
页数：2
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