The Value of Tunneling: Evidence from Master Limited Partnership Formations

Author(s):  
Aaron J. Mandell
Keyword(s):  

1936 ◽  
Vol 9 (3) ◽  
pp. 258
Author(s):  
Stanley E. Howard


1934 ◽  
Vol 7 (4) ◽  
pp. 296 ◽  
Author(s):  
Stanley E. Howard




2000 ◽  
Vol 87 (3) ◽  
pp. 1076
Author(s):  
James F. Siekmeier ◽  
Kenneth D. Lehman


Acta Comitas ◽  
2020 ◽  
Vol 5 (3) ◽  
pp. 536
Author(s):  
Dentria Cahya Sudarsa ◽  
I Wayan Parsa

The writing of this article is based on the issuance of new regulations regarding the establishment and registration of limited partnership / CV in the business administration system (SABU) in accordance with the provisions of Article 5 paragraph (1) Regulation of the Minister of Law and Human Rights Number 17 of 2018 concerning Registration of Limited Partnerships, Firms, and the Civil Union which previously was only regulated in the Trade Law Book. Type of research used in this article is normative legal research. The purpose of this article is to determine the mechanism and legal certainty in the registration of the Limited Partnership after the enactment of business administration system. The results of the research and writing of this article are that there is an overlap in the registration mechanism for the Limited Partnership based on these two rules, it can be concluded that due to the provisions in KUHD and Minister Regulation No. 17 of 2018 both are still valid, the principle of legal preference can be used, namely lex specialis derogat legi lex generalis, means that a more specific law can override a more general law. The advice that can be given is to conduct a study of the enactment of the Minister Regulation whether to follow or not the provisions in the Trade Law Books due to avoid conflicting norms in the registration of a limited partnership.



2001 ◽  
Vol 7 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Conrad S Ciccotello ◽  
Chris J Muscarella
Keyword(s):  


Author(s):  
Aaron Mandell

I review the research on master limited partnerships (“MLPs”) in the accounting, economics, and finance literature. I begin by outlining the scope of the review and providing a brief background on the structure, taxation, and governance of master limited partnerships. Next, I describe the various sources from which MLP data is derived. I then review the research, aggregating it into four broad categories: (1) taxes and organizational form; (2) taxes, capital structure, and payout policy; (3) valuation; and (4) governance research. Within each section, I present possible avenues for future research in accounting, economics, and finance.



2019 ◽  
pp. 149-175
Author(s):  
Philip T. Hoffman ◽  
Gilles Postel-Vinay ◽  
Jean-Laurent Rosenthal

This chapter challenges the claim that the spread of banks in France was delayed by the lack of an appropriate legal structure. Even if one acknowledges that Paris did not make the corporate form available soon enough, there were still other feasible forms of organization that could have done the trick. In France, a bank could be open and operate as a sole proprietorship, a partnership, a limited partnership, or even a limited partnership with tradable shares. Furthermore, the demand for the limited liability version of the joint stock firm was in any case low. Therefore, the lack of a joint stock limited liability firm was not a constraint that limited the creation of banks.



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