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Depending of the choice made by the franchisor on account of tax planning aspects, the most relevant business entities’ 

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A corporate structure in the form of an incorporated company in accordance with the Corporations Act 2001

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Franchisors are free to choose any form of business entity existing under Austrian law. The most common forms are

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Limited liability companies (SA and NV) with a minimum capital of €61,500 are relevant to typical franchisors in Belgium.

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The most common corporate types in Brazil are the limited liability company (limitada) and the corporation (SA).

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There are several different vehicles available to foreign franchisors who wish to carry on business in Canada

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The sociedades de responsabilidad limitada – (SRL, equivalent to a limited liability company)

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The business entity structures typically used by franchisors that set up a China based system are either a domestic company 

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Article 474 of the Colombian Commercial Code states that foreign entities are obliged to incorporate a branch in Colombian

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A franchisor usually does business as a sole proprietor, or via a limited liability company (sro). 

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The franchisor can choose between many different types of business entities when establishing a franchise business in Denmark. 

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The most common forms of business entity are: incorporating a local corporation through a stock company

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The franchisor will probably choose business entities that allow it to limit its liability. 

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The business entities that are most commonly adopted by franchisors are those that allow them to limit their liability
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Franchisors wishing to set up business in Germany have a variety of legal forms 

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The Guatemalan Commercial Code (Decree of Congress 2-70 as amended by Decree of Congress 55-2010)

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Most franchisors in Hong Kong operate as limited liability companies incorporated under the Companies Ordinance.

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Pursuant to Hungarian law, there is no restriction on the forms of business entities that may be franchisors.

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Entities through which business is generally undertaken are either a limited liability partnership (LLP) or a limited company.

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The typical franchisor would usually take the form of a limited liability company whose capital is divided into shares.

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You are in-house counsel for Worldwide Franchise Corporation – which,espite its name, has only franchised in its own country.
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In general, as with most jurisdictions, Italy has businesses that have limited and unlimited liability. 

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The most typical franchisors are organised in the form of a joint-stock company.

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The stock company and the limited liability company are the business forms in South Korea that would be relevant to the typical franchisor. 

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In Malaysia, a business may exist in a number of different forms, including sole proprietorships, partnerships 

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There are basically two kinds of business (commercial and mercantile) entities that are regularly used by foreign franchisors 
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Franchises may be subject to any form of business entity existing under Dutch law, in particular

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Most franchisors conduct business in New Zealand by way of an incorporated company. 

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Most franchisors prefer the corporate business model because a corporation has a separate identity from its shareholders.

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The most common type of entity for conducting franchise operations in Puerto Rico are corporations and limited liability companies

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