Abstract
The study discusses the theoretical features and practice of applying the new legal form, namely the investment partnership, as a model for conducting joint activities for small businesses. The design of an investment partnership agreement is a special kind of simple partnership agreement. It was put into legal circulation as a tool for combining the means and efforts of business entities to carry out joint activities with minimal obstacles from Russian legislation. Key benefits of the new form include the following: carrying out activities without the formation of a legal entity, the flexibility of regulating the relations of investment partners and managing partners, taxation “transparency,” excluding a double tax burden, and a limited liability of investment partners in relation to the partnership’s common property. An analysis of the spread of the new legal institution among the sectors of the economy indicates a low degree of popularization and a long period of adaptation of investment partnerships. With regard to the agricultural industry, the form of activity within the framework of an investment partnership can only be considered as one of the tools in solving the resource support of economic activity, which does not preclude joint activities under a simple partnership agreement or the organization of cooperative associations. As a result of the study, the weaknesses of the investment partnership agreement are formulated. The author proposes to adapt a new form of joint activity to the conditions of agricultural production was introduced.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Federal Notary Chamber: Investment Partnership Agreements. https://notariat.ru/ru-ru/help/dogovory-investicionnogo-tovarishestva/
Federal Tax Service of the Russian Federation: Provision of Information from Unified State Register of Legal Entities/Unified State Register of Private Entrepreneurs. https://egrul.nalog.ru/index.html
IMAC GROUP: Instruments of asset management: closed-end investment fund. Newsletter (2019). https://www.imac.ru/index.php
State Duma of the Russian Federation: Civil Code of the Russian Federation (Part 1) (November 30, 1994 No. 51-FZ), Moscow, Russia (1994)
State Duma of the Russian Federation: Civil Code of the Russian Federation (Part 2) (January 26, 1996 No. 14-FZ), Moscow, Russia (1996)
State Duma of the Russian Federation: Tax Code of the Russian Federation (Part 2) (August 5, 2000 No. 117-FZ), Moscow, Russia (2000)
State Duma of the Russian Federation: Federal Law “On the Peasant (Farmer) Economy” (June 11, 2003 No. 74-FZ), Moscow, Russia (2003)
State Duma of the Russian Federation: Federal Law “On Investment Partnership” (November 28, 2011 No. 335-FZ), Moscow, Russia (2011)
State Duma of the Russian Federation: Federal Law “On Amendment in the Federal Law “On Investment Partnership” (July 21, 2014 No. 220-FZ), Moscow, Russia (2014)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2021 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Basova, A.S. (2021). Investment Partnerships in Economic Activities: Theory and Applications. In: Bogoviz, A.V. (eds) Complex Systems: Innovation and Sustainability in the Digital Age. Studies in Systems, Decision and Control, vol 283. Springer, Cham. https://doi.org/10.1007/978-3-030-58823-6_9
Download citation
DOI: https://doi.org/10.1007/978-3-030-58823-6_9
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-58822-9
Online ISBN: 978-3-030-58823-6
eBook Packages: EngineeringEngineering (R0)