美国公司法概要

内部管理文件
nn BYLAWS 内部管理规则 uu DETAILED RULES THAT CONTROL INTERNAL MATTERS OF CORPORATION uu USUALLY, BOTH BOD AND SHAREHOLDERS HAVE POWER TO CREATE, AMEND OR REPEAL
公司的设立
nn INCORPORATION PROCESS 公司设立过程 uu INCORPORATORS
tt RESPONSIBLE FOR CREATION OF CORPORATION
nn ARTICLES OF INCORPORATION 设立章程 tt SIGNED BY INCORPORATOR(S) tt FILED WITH STATE (WI – DEPARTMENT OF FINANCIAL INSTITUTIONS) tt EXISTENCE BEGINS WHEN ACCEPTED BY DFI
依据所得税缴纳方式的公司分类
nn CLASSIFICATIONS uu INCOME TAX STATUS所得税地位
tt “C” CORPORATION “C”类公司
• INCOME IS TAXED AT THE CORPORATION LEVEL • SHAREHOLDERS TAXED ON DIVIDENDS THEY RECEIVE tt “S” CORPORATION “S” 类公司 • NO TAX AT CORPORATION LEVEL • PROFITS PASS THROUGH TO SHAREHOLDERS
越权规则
nn “ULTRA VIRES” 越权规则 uu ACTS THAT ARE BEYOND CORPORATE POWERS OR PURPOSE STATED IN ARTICLES OF INCORPORATION uu FOLLOWING CAN SUE TO PREVENT tt SHAREHOLDER tt CORPORATION, AGAINST OFFICERS OR DIRECTORS tt STATE ATTORNEY GENERAL
uu PUBLIC CORPORATION公众公司
tt GOVERNMENTAL UNIT tt QUASI-GOVERNMENT ENTITY uu PRIVATE CORPORATION私人公司 tt FOR PROFIT BUSINESS tt NON-PROFIT ORGANIZATION
股份公司与有限公司
nn CLASSIFICATIONS uu PUBLICLY HELD 股份公司(开放式公司)
tt FREELY TRADED SHARES
tt PUBLIC MARKET FOR SHARES (WHETHER OR NOT LISTED ON NATIONAL EXCHANGE) uu CLOSELY HELD有限公司(封闭式公司) tt SMALL NUMBER OF SHAREHOLDERS tt RESTRICTIONS ON TRANSFER OF SHARES
公司章程
nn ARTICLES OF INCORPORATION 章程 uu NAME
tt MUST SPECIFICALLY DESIGNATE AS CORPORATION (“CORP.”, “COMPANY”, “INC.”, “LTD”)
tt CANNOT BE DECEPTIVELY SIMILAR TO ANOTHER CORPORATION’S NAME
职业性公司(律师事务所、会计师事务所 等)
nn CLASSIFICATIONS uu PROFESSIONAL CORPORATIONS tt “PC” OR “SC” 职业性公司 tt MEMBERS OF A GIVEN PROFESSION ARE SHAREHOLDERS tt NO LIMITED LIABILITY FOR PROFESSIONAL MALPRACTICE
公司设立的效力
nn CORPORATE POWERS 公司的权力、公司设 立的效力 uu GRANTED BY STATE LAW
uu EXAMPLES
tt PERPETUAL EXISTENCE tt FILE LAWSUITS tt OWN PROPERTY tt MAKE CONTRACTS tt PERFORM ACTS NECESSARY TO CONDUCTING LAWFUL BUSINESS
公司章程续
nn ARTICLES OF INCORPORATION 章程 uu REGISTERED OFFICE AND AGENT
tt OFFICE MUST BE IN STATE
tt AGENT MUST BE RESIDENT OF STATE uu NAME AND ADDRESS OF INCORPORATOR(S)
公司百度文库程续
nn ARTICLES OF INCORPORATION 章程 uu DURATION
tt PERPETUAL, OR
tt LIMITED PERIOD uu PURPOSE tt SPECIFIC (OR LIMITED) tt ANY LAWFUL BUSINESS uu NUMBER OF AUTHORIZED SHARES
CORPORATIONS 示范公司法
REVISED MODEL BUSINESS CORPORATION ACT (RMBCA) 1984 AS ADOPTED BY INDIVIDUAL STATES 美国示范公司法(RMBCA),又译美国标准公司法。 美国各州都有自己的公司法,尤其以特拉华州公司法 最有代表性。
公司的特征
公司的特征 nn CHARACTERISTICS 特征 uu LEGAL ENTITY uu OWNED BY SHAREHOLDERS uu MANAGEMENT tt DIRECTORS tt OFFICERS uu LIMITED LIABILITY
分类
nn CLASSIFICATIONS