Small Partnership Company Form as a Vehicle for Small and Medium-sized Businesses in Lithuania: Is the Theoretical Model Effective in Practice?

Lina Mikaloniene

doi:10.1515/ecfr-2018-0004

Published by De Gruyter June 23, 2018

Small Partnership Company Form as a Vehicle for Small and Medium-sized Businesses in Lithuania: Is the Theoretical Model Effective in Practice?

Lina Mikaloniene

From the journal European Company and Financial Law Review

https://doi.org/10.1515/ecfr-2018-0004

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At the end of 2012, Lithuania introduced a new type of limited liability company form for small and medium-sized business – the small partnership. Based on a comparative approach, lawmakers modelled the small partnership as a hybrid entity, assimilating both partnership- and corporate-type attributes. This article analyses key features, advantages and disadvantages of the Lithuanian small partnership aiming to evaluate whether the theoretical model of this flexible vehicle for small and medium-sized businesses is functional in practice.

Published Online: 2018-6-23

Published in Print: 2018-6-13

Small Partnership Company Form as a Vehicle for Small and Medium-sized Businesses in Lithuania: Is the Theoretical Model Effective in Practice?

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