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1、Qatar商業(yè)形式和結(jié)構(gòu)公司法第11號1986年承認五類企業(yè)協(xié)會可成立及注冊在卡塔爾。 這些國家 是:(1 ) 一般的伙伴關(guān)系;(2 )有限責(zé)任合伙;(3 )有限責(zé)任合伙股 份;(4 )有限責(zé)任公司;和(5 )股份公司。最近,卡塔爾政府開始審查一項立法建議有關(guān)商業(yè)法,允許外國人,包括個 人和實體,持有百分之五十以上的股權(quán),卡塔爾的合資企業(yè)的伙伴關(guān)系與當(dāng)?shù)睾?作伙伴。目前,由于一節(jié)中所討論的外國投資,外國投資者不得持有超過百分 之四十九的當(dāng)?shù)貙嶓w。這項立法倡議的目的是進一步的目標,私有化,鼓勵外國投資和發(fā)展中小型工業(yè)。公司法有限責(zé)任公司一個有限責(zé)任公司必須有2至30名。其最低注冊資本不得低于的

2、QR200000 資本分成股份不得少于1000年的QF每個。公司章程必須提供詳細的公司的商 標名稱,成員,辦公室負責(zé)人,物體,資本金額,數(shù)量和類別的股份,股份轉(zhuǎn)讓 的條件,該公司的持續(xù)時間,管理人員和方法的利潤分配和虧損。如果成員的數(shù)目超過10 ,控制安理會至少三名成員必須任命。核數(shù)師必須任命如果資本高 于二維500000。該公司必須保持注冊的成員。成員應(yīng)承擔(dān)的責(zé)任僅限于面值 的股票,其注冊資本。公司管理層是委托一個或多個主管誰可以或不可以成員。 他們的權(quán)力是由公司章程作為受到法律限制。賠償責(zé)任的管理人員是由同樣的規(guī)則確定賠償責(zé)任的董事在一家合股公司。聯(lián)合股份公司合股公司是由至少五位委員組成。

3、最低資本需要的是快速反應(yīng) 500000和200000的QR在私人聯(lián)合股份公司。資本分為平等名義股份不少于的 QR100和不超過的QR1000。建立一個聯(lián)合股份公司要求起草了一份諒解備忘錄和條款 的協(xié)會將提交給部長經(jīng)濟和貿(mào)易,簽署了至少5名創(chuàng)始人。納入須經(jīng)授權(quán)的法令, 它必須將刊登在官方公報。創(chuàng)辦人必須出示該公司控制部,該部的經(jīng)濟和商業(yè) 銀行證書證明認購至少百分之十的資本,但不超過百分之二十時之前,任何邀請公眾認購。 該公司的文件,必須詳細說明該公司的商標名稱,負責(zé)人辦公室,物體的細節(jié)成員,資本金額,數(shù)量和類別的股份,期限和評估建立費用。該公司 必須委任至少有一名審計員。賠償責(zé)任的成員僅限于面值

4、的股份,注冊資本。公司管理層是委托給一個董事會,其10時55分導(dǎo)演,每個任期為三年。委員會的主席代表該公司對?對第三方進行交易,并可能對他們的代表。主席是負責(zé)執(zhí)行董事會決議。委員會的授權(quán),所限制的條款協(xié)會和法律的實施。董事責(zé)任公司,股東和第三方的任何欺詐,濫用權(quán)力,不遵守公司章程和法律,任何 管理不善。非卡塔爾人可以擁有的股票在這樣的公司只在某些情況下,正如下 文所討論的一節(jié)中的外國投資?;锇殛P(guān)系一般的伙伴關(guān)系一般的伙伴關(guān)系是一個協(xié)會的兩個或兩個以上的人,經(jīng)營業(yè)務(wù)根據(jù)具體名稱。一般合伙協(xié)議必須指定合作伙伴的商標名稱,負責(zé)人辦公室,設(shè)置對象,詳細的合作伙伴,經(jīng)理姓名,資本數(shù)額,每個合伙人的份額和

5、方法的利潤分配和虧損。 合作伙伴共同及單獨承擔(dān)責(zé)任的義務(wù)的伙伴關(guān)系,以最大限度的他們的資產(chǎn)。管理部門的伙伴關(guān)系所確定的合作伙伴協(xié)議,并交給的合作伙伴,除非管理專門委托一個或多個指定的管理人員協(xié)議提交商業(yè)電阻。Limited Part nerships有限合伙A limited part nership is comprised of two types of part ners.有限合伙是由兩種類型的合作伙伴。The general part ners han die the man ageme nt)fthe bus in ess, and the limited part ners con

6、 tribute to the capital of the partn ership.普通合伙處理的管理部門,以及有限合伙有助于資本的合作伙伴關(guān) 系。 A limited part nership agreeme nt must comply with the requireme nts of a gen eral part nership agreeme nt.有限合伙協(xié)議必須符合一般的伙伴關(guān)系協(xié)議。 Additi on ally, it must in dicate who are the gen eral part ners and who are the limited part n

7、ers.此外,它還必須說明誰是一般的合作伙伴和誰是有限的合作伙伴。The general partners are jointlyand severally liablefor the obligations of the partnership to the full extent of their assets. 普通合伙承擔(dān)連帶責(zé)任的義務(wù)的伙伴關(guān)系,以最大限度的他們的資產(chǎn)。Thelimited partners liability is confined to the amount of their capitalcon tributi on, provided they do not

8、participate in the man ageme nt of the part nership or allow their n ames to be used in the part nerships trade name.有限合伙人的責(zé)任限于其資本額的貢獻,只要他們沒有參與管理的伙伴關(guān) 系,或允許他們的名字被用來在伙伴關(guān)系的商標名稱。The managementof thepart nership is determ ined by the part nership agreeme nt and devolves onthe part ners, uni ess man ageme

9、 nts specificallyen trusted to one or moredesig nated man agers by an agreeme nt filed with the Commercial Resister.管理方面的伙伴關(guān)系所確定的合作伙伴協(xié)議,并交給的合作伙伴,除非管理專門委托一個或多個指定的管理人員的一項協(xié)議提交給商業(yè)電阻。Limited Part nerships with Shares有限合伙股份In a limited partnership with shares, the number of limited partnersmay not exceed

10、ten and the nu mber of gen eral part ners may not be lowerthan three.在有限的伙伴關(guān)系的股票,數(shù)量有限合伙不得超過10個的數(shù)量一般 合伙人不得低于三年。The capital of a limited partnership with shares isdivided into equal n egotiable nominal shares and cannot be less tha n QR 200,000.資本的有限合伙公司的股票分為流通名義平等股和不能低于的QR200000 。 A limited partnersh

11、ip with shares agreement must comply with the requireme nts of a gen eral part nership agreeme nt.有限合伙與股票的協(xié)議必須符合一般的伙伴關(guān)系協(xié)議。In additio n, it must provide details asto the control council composedof at least three membersand must appoint an auditor if the capital exceeds QR 500,000. The management of t

12、he part nership is determ ined by the part nership agreeme nt and devolves onthe part ners, uni ess man ageme nts specificallyen trusted to one or moredesig nated man agers by an agreeme nt filed with the Commercial Resister.此外,還必須提供詳細的控制組成的安理會至少三名成員,必須委任一名核數(shù)師 的資本,如果超過的QR500000。管理部門的伙伴關(guān)系所確定的合作伙伴協(xié)議,

13、并交給的合作伙伴,除非管理特別是委托一個或多個指定的管理人員的一項協(xié)議 提交給商業(yè)電阻。Emiri Decrees埃米爾法令While the Law Regulati ng the Inv estme nt of Non-Qatari Capital specifically denies the right of non-Qataris to en gage in commercial age ncies and import bus in esses (see secti on on Commercial Age ncy), investment by non-Qataris in an

14、y project and field which aims at enhancing economic development in the countries, or to facilitate public services, or to realize a public ben efit, may be made un der an Emiri Decree.雖然法律規(guī)范的投資非卡塔爾首都特別否認的權(quán)利,非卡塔爾人從事商業(yè)機構(gòu)和進口 業(yè)務(wù)(見部分商業(yè)機構(gòu)),投資由非卡塔爾人在任何項目和領(lǐng)域,其目的是加 強經(jīng)濟發(fā)展中的國家,或以促進公共服務(wù),或為實現(xiàn)公共利益,可根據(jù)埃米爾法 令。Such

15、 Emiri Decrees may also allow non-Qataris to import materials and equipment required for such projects if unavailable locally.Applicati ons supported by docume nts for issu ing Emiri Decrees are made to the Mi nister of Finan ce, Economy and Commerce.這種埃米爾法令也可允許非卡塔爾人進口材料和設(shè)備的要求為這些項目如果沒有當(dāng)?shù)?。?yīng)用支持文件簽發(fā)埃米爾

16、法令作出的財政部長,經(jīng)濟和商業(yè)。If the即plicationis approved,the Emiri Decree will be issued within sixty days.女口果申請獲得批準,埃米爾法令將在60天內(nèi)。Dissoluti on of Busin ess Associati ons解散企業(yè)協(xié)會The bus in ess associati ons discussed above may be dissolved upon the occurrenee of any of the following:(1) expiration of the entitysterm

17、;(2) accomplishment of the entitys stated objectives; (3) adoption of a resolutionof the entitys membersto dissolve the entity;or (4) issuaneeof a court judgme nt of dissolutio n.該企業(yè)協(xié)會討論上述可能被解散后,發(fā)生下列任何一種:(1 )到期實體的任期;(2 )完成該實體的既定目標;(3) 通過一項決議,該實體的成員解散實體;或(4 )發(fā)放法院判決解散。There are several specific ground

18、s for dissolutio n of part nerships, which in clude: (1) the in capacity or ban kruptcy of a gen eral part ner; and (2) a substa ntial loss of the part nerships capital.有幾個具體的理由解散的伙伴關(guān)系,其中包括:(1 )無行為能力或破產(chǎn)的普通合伙人;及(2)出現(xiàn)巨額虧損的合作伙伴關(guān)系的資本。In additi on, there are specificgrounds for the dissolutionof limited

19、liability companies and joint stock companies.此外,還有具體的理由解散有限責(zé)任公司和股份制公司。A limited liability compa ny may be dissolved upon the recomme ndati on of its managers, or of its members representing at least 75 percent of the limited liability compa nys capital, made in the eve nt the limited liability comp

20、a ny lost at least half of its capital.一個有限責(zé)任公司可能被解散的建議下,其管理人員,或其成員,代表至少百分之七十五的有限責(zé)任 公司的資本,在事件的有限責(zé)任公司的損失至少一半的資金。In the eve nt more than 75 percent of the companys capital is lost, the recommendation of the compa nys members only requires a majority of 25 perce nt to pass.如果在七成半以上的公司的資本損失,建議該公司的成員只需要百

21、分之二十五多數(shù)通過。Additio nally, if the compa nys capital falls below QR 200,000, any one shareholder may obta in dissoluti on of the compa ny.此外,如果公司的資本低于二維200000,任何一個股東可以得到公司的解散。In a joint stock compa ny, in the eve nt the compa ny losses at least 50 percent of its capital, the board of directors is requi

22、red to call for a gen eral meet ing of the shareholders that would vote to dissolve the compa ny, to decrease the compa nys share capital or to take any other action deemednecessary.在一家合股公司,如果該公司的損失至少有百分之五 十的資本,董事會必須要求的一般性會議的股東將投票解散的公司,以減少公司資本中的股份或采取任何其他認為必要的行動。If the board of directorsfails to call

23、 for such a general meeting, any member of the company is entitled to petition the courts to issue a dissolution order for thecompa ny.如果董事會沒有要求這樣的大會上,公司的任何成員都有權(quán)請求法院發(fā) 出命令解散該公司。Commercial Agency 商業(yè)機構(gòu)The Law 4/1986 Con cerni ng the Regulation of Activities of LocalCommercial Agencies and their Foreign

24、 Principalsincludes Guidelines forExecution, which were re-issued unamended in 1994 by the Ministry ofFinance, Economyand Commerce法一千九百八十六分之四關(guān)于調(diào)控當(dāng)?shù)厣虡I(yè)活動的機構(gòu)及其外交校長包括準則執(zhí)行,這是重新發(fā)布修正1994年由財政部,經(jīng)濟和商業(yè)。This law provides that the commercial age nt is permitted todistribute and sell the goods or to provide certa

25、in services in returnfor profit commission.這項法律規(guī)定,允許商業(yè)代理發(fā)行和銷售貨物或提供某 些服務(wù),以換取利潤委員會。The principalhas no right to be supported bymore tha n one age nt for the samecommercial bus in ess in cluded in the age ncy. 主要無權(quán)得到一個以上的代理商,同時商業(yè)列入機構(gòu)。An age nt is not allowedto practice the commercial agency on behalf o

26、f a principalwho has anotherage nt in the same area running the same bus in ess. Compe nsati on for any damage that may be caused by isolati on or term in ati on in critical time without a justified reason is compulsory.代理人不得實踐商業(yè)機構(gòu)代表的一個主要誰還有另一個代理人在同一地區(qū)經(jīng)營相同的業(yè)務(wù)。補償?shù)娜魏螕p害的原因可能是孤立或終止在關(guān)鍵時刻沒有正當(dāng)理由是強制性的。An un

27、 limitedcon tract may not be term in ated by any of the chartered parties, uni ess one of them commits a malpractice justifyi ng termi natio n.無限合同不得終止任何特許締約方,除非其中一個犯有瀆職理由終止。All commercial agency relati on ships must be registered, and the prin cipal may withdraw at the end of a fixed period upon th

28、e executio n of a new term in ati on agreeme nt or with the Mi nistrys approval.所有商業(yè)機構(gòu)的關(guān)系必須注冊,并可以撤銷的主要結(jié)束時,在固定期限的執(zhí)行一個新的終止協(xié)議或與該部的批準Bus in ess Forms and StructuresGen eralThe Compa nies Law No. 11 of 1986 recog ni zes five types of bus in ess associatio ns that may be formed and registered in Qatar. Th

29、ese are: (1) General Partnerships; (2) Limited Partnerships; (3) Limited Partnerships with Shares; (4) Limited Liability Compa ni es; and (5) Joint Stock Compa ni es.Rece ntly, the Qatari gover nment bega n review ing a legislative proposal concerning commercial law that would allow foreigners, both

30、 individuals and entities, to hold more tha n 50 perce nt of the equity of a Qatari jo in t ven ture in part nership with local part ners. Curre ntly, as discussed in the sect ion on Foreig n Inv estme nt, foreig n in vestors are barred from holdi ng more tha n 49 perce nt of a local en tity. This l

31、egislative in itiative is in ten ded to further the goals of privatizatio n, en courag ing foreig n in vestme nt and develop ing small sized in dustries.Compa nies LawLimited Liability Compa niesA limited liability company must have between two and thirty members. Itsmi nimum capital cannot be less

32、tha n QR 200,000. The capital is divided in to shares of not less than QR 1,000 each. The articles of association must provide details of the compa nys trade n ame, members, head office, objects, capital amount, nu mber and classes of shares, tran sfer of shares con diti ons, the compa nys durati on

33、, man agers, and methods of distribution of profits and losses. If the number of members exceeds ten, a con trol council of at least three members must be appo in ted. An auditor must be appo in ted if the capital is higher tha n QR 500,000. The compa ny must keep a register of members. The liabilit

34、y of members is restricted to the nominal value of their shares in the registered capital. The management of the company is entrusted to one or more managers who may or may not be members. Their authority is determined by the articles of association as restricted by law. Liability of managers is gov

35、erned by the same rules determ ining liability of directors in a joi nt stock compa ny.Joint Stock Compa niesA joi nt stock compa ny is comprised of at least five members. The mi nimumcapital required is QR 500,000, and QR 200,000 in a private joi nt stock compa ny. The capital is divided into equal

36、 nominal shares of not less tha n QR 100 and not exceed ing QR 1,000. The creation of a joint stock company requires the drafting of a memora ndum and articles of associati ons to be prese nted to the Min ister of Economy and Commerce, signed by at least five founders. The incorporation is subject t

37、o authorization by decree, which must be published in the official gazette. Founders must produce to the Compa nies Con trol Departme nt in the Min istry of Econo mic and Commerce a bank certificate proving subscription to at least 10 percent of the capital and not more than 20 percent thereof prior

38、 to any invitation to public subscription.The corporati ons docume nts must give details regard ing the compa nys trade n ame, head office, objects, details of members, capital amount, nu mber and classes of shares, durati on and assessme nt of establishme nt expe nses. The compa ny must appo int at

39、 least one auditor. The liability of members is restricted to the nominal value of their shares in the registered capital.The man ageme nt of the compa ny is en trusted to a board of directors compris ing five to eleve n directors, each appo in ted for a period of three years. The boards chairma n r

40、eprese nts the compa ny vis ?vis third parties and may tran sact bus in ess on their behalf. The chairma n is resp on sible for the impleme ntati on of board resoluti ons. The authority of the board is restricted by the articles of associations and operation of law. The directors are liable to the c

41、ompany, the shareholders and third parties for any fraud, misuse of authority, non-complia nee with the articles of associatio n and with the law and any misma nageme nt. Non-Qataris may own shares in such a compa ny only un der certa in circumsta nces, as discussed below in the secti on on Foreig n

42、 Inv estme nt.Part nershipsGen eral Part nershipsA gen eral part nership is an associati on of two or more pers ons that carry on bus in ess un der a specific n ame. A gen eral part nership agreeme nt must specify the partnerships trade name, head office, set objects, details of partners, name of ma

43、nager, capital amount, the share of each partner and methods of distribution of profits and losses. The part ners are joi ntly and severally liable for the obligatio ns of the partnership to the full extent of their assets. The management of the partnership is determ ined by the part nership agreeme

44、 nt and devolves on the part ners, uni ess man ageme nt is specifically en trusted to one or more desig nated man agers by an agreeme nt filed with the Commercial Resister.Limited Part nershipsA limited part nership is comprised of two types of part ners. The gen eral part ners han dle the man ageme

45、 nt of the bus in ess, and the limited part ners con tribute to the capital of the partnership. A limited partnership agreement must comply with the requireme nts of a gen eral part nership agreeme nt. Additi on ally, it must in dicate who are the gen eral part ners and who are the limited part ners

46、. The gen eral part ners are jointly and severally liable for the obligations of the partnership to the full extent of their assets. The limited partners liability is confined to the amount of their capital con tributi on, provided they do not participate in the man ageme nt of the part nership or a

47、llow their names to be used in the partnerships trade name. The management of the part nership is determ ined by the part nership agreeme nt and devolves on the part ners, uni ess man ageme nt is specifically en trusted to one or more desig nated man agers by an agreeme nt filed with the Commercial

48、Resister.Limited Part nerships with SharesIn a limited partnership with shares, the number of limited partners may not exceed ten and the nu mber of gen eral part ners may not be lower tha n three. The capital of a limited partnership with shares is divided into equal negotiable nominal shares and c

49、annot be less than QR 200,000. A limited partnership with shares agreement must comply with the requirements of a general partnership agreement. In addition, it must provide details as to the con trol coun cil composed of at least three members and must appoint an auditor if the capital exceeds QR 5

50、00,000. The management of the part nership is determ ined by the part nership agreeme nt and devolves on the part ners, uni ess man ageme nt is specifically en trusted to one or more desig nated man agers by an agreeme nt filed with the Commercial Resister.Emiri DecreesWhile the Law Regulat ing the

51、Inv estme nt of Non-Qatari Capital specifically denies the right of non-Qataris to en gage in commercial age ncies and import bus in esses (see sect ion on Commercial Age ncy), i nvestme nt by non-Qataris in any project and field which aims at enhancing economic development in the countries, or to f

52、acilitate public services, or to realize a public ben efit, may be made un der an Emiri Decree. Such Emiri Decrees may also allow non-Qataris to import materials and equipme nt required for such projects if un available locally. Applicati ons supported by documents for issuing Emiri Decrees are made

53、 to the Minister of Finance, Economy and Commerce. If the application is approved, the Emiri Decree will be issued within sixty days.Dissoluti on of Busin ess Associati onsThe bus in ess associatio ns discussed above may be dissolved upon the occurre nee of any of the following: (1) expiration of th

54、e entitys term; (2) accomplishment of the entitys stated objectives; (3) adoption of a resolution of the entitys members to dissolve the entity; or (4) issuance of a court judgment of dissolution.There are several specific grounds for dissolutio n of part nerships, which in clude: (1) the in capacit

55、y or ban kruptcy of a gen eral part ner; and (2) a substa ntial loss of the partnerships capital. In addition, there are specific grounds for the dissolution of limited liability compa nies and joi nt stock compa ni es.A limited liability company may be dissolved upon the recommendation of its managers, or of its members representing at least 75 percent of the limited liability compa nys capital, made in the eve nt the limited liability compa ny lost at least half of its capital. I n the eve nt more tha n 75 perce nt of the compa nys capital is lost, the recommendation of the companys me

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