Análise das condicionantes para a escolha do tipo societário: sociedades por ações de capital fechado e sociedades limitadas
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2016-04-04
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Carmo, Lie Uema do
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The present work is dedicated to analyze the peculiarities of corporate types of closely held corporations and limited liability companies by investigating the relevant distinctions between each type. Thus, it is expected that a comparative analysis could contribute to the understanding of each corporate type, providing subsidies for a choice more appropriate for each case. The analysis goes through several peculiarities inherent in each type, as well as cases in which typical institutes of one type can be imported to another corporate type. There is neither a qualitative analysis about each type, nor any recommendation about it. Generally speaking, it can be observed that limited liability companies have a simpler structure than the corporation ones, although there are hypotheses in which the typical mechanisms of corporations work faster in relation to limited liability companies. In this way, for each specific situation, either type can be set as appropriate. This work intends to provide increased information in order to identify clearly the adjustment of the type which best suits to the particular case.