
By Dennis Kraft
Ziel dieser Ausarbeitung ist es zu untersuchen, ob die englische restricted tatsächlich eine sinnvolle substitute zur deutschen GmbH darstellt. Dazu werden insbesondere die Haftungsregeln für die Gesellschafter und Geschäftsführer / Direktoren sowie die Besteuerung der Gesellschafter beider Rechtsformen miteinander verglichen.
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