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Businesses in Guatemala

General Partnership (Sociedad Anonima):


It is an association formed by two or more persons, where each member has the
same liabilities and equal amount of shares. Further, every member of the
association is responsible for each persons actions. The registered name is
formed by the name and last name of one member or the last names of each
member followed by an acronym that reads: y Ca S.C. (Y Compaa Sociedad
Colectiva).

LimitedLiabilityPartnership (Sociedad de Responsabilidad Limitada):


It is an association formed by two or more persons. The partnership consists on a
capital raised exclusively for the association so that the registered name
undertakes any legal action without putting at risk the money of a member.
Therefore, every partner saves their own capital and each one of them is
responsible for his o her own actions. The registered name of a Limited Liability
Partnership is formed by the name and last name of one member or the last names
of some members followed by an acronym that reads: y CaLtda (Y
CompaaLimitada).

Sole Parnership (Empresa Individual)


It is a type of business where the owner gets all profits without sharing it with
another partnership and also undertakes all loses.

Franchise (Franquicia): This type of business gives or report all type of profit and
employment for people. There is also an association that supports the
development of franchises in Guatemala, It purpose is to help in growing and
exporting franchises in Guatemala, besides importing foreign franchises.
Franchisor: This is the owner of industrial property; has relation with
manufacturing, distribution, marketing and provision of services and
products.
Franchisee: Person that was given for a period of time the use of patent
duly registered to commercialize certain goods and services.
Franchasing Fee: The cost that the franchisee gives to the franchisor to
use a patent that is duly registered. It doesnt have the cost of furniture and
equipment.
Royalties: A percent that has to pay monthly or annually the franchisee for
using the patent that was granted. The percent could be within 1 and 20%,
or some patents exonerate.

Advertising fund: A monthly rate that some franchises charge to fund


marketing and promotion of the brand and its products. Usually is no more
that 3% of the sales.
chatarra Franchise: Franchise that begins in the market without have
technical knowledge, nor support to give success to the franchisee.

Types of business in the United States of America


There are many types of business entities in the US. They fall into two main
groups: those that are filed at the office of the local county clerk, while the
remaining types of companies are filed with the Secretary of State or similar office
of the state government. The most common type of business entities are two:
corporations and Limited Liability companies (LLC)
C Corporation: A corporation is a separate legal entity set up under state law that
protects owner (shareholder) assets from creditor claims. Incorporating your
business automatically makes you a regular or C corporation. A C corporation (or
C corp.) is a separate taxpayer, with income and expenses taxed to the corporation
and not owners. If corporate profits are then distributed to owners as dividends,
owners must pay personal income tax on the distribution, creating double taxation
(profits are taxed first at the corporate level and again at the personal level as
dividends). Many small businesses do not opt for C corporations because of this
tax feature.
S corporation: Once youve incorporated, you can elect S corporation status by
filing a form with the IRS and with your state, if applicable, so that profits, losses
and other tax items pass through the corporation to you and are reported on your
personal tax return (the S corporation does not pay tax).
Limited liability Company (LLC): Another business type that is formed under
state law and gives you personal liability protection is the LLC. Tax-wise, an LLC is
similar to an S corporation (or S corp.), with business income and expenses
reported on your personal tax return. If you are the only owner of an LLC, you are
viewed as a disregarded entity. This means you report the LLCs income and
expenses on Schedule C of Form 1040the same schedule used by sole
proprietors.
Sole Proprietorship: this is the simplest way to create and operate a company.
This kind of business is managed by one person and this one is the responsible of
any profit or loss. The features of this type of business are: it is inexpensive to
create the company, it is easy to dissolve, has no tax aspects used a basic
bookkeeping and when the owner dies the company does not exists anymore.
Stock company (Sociedad Annima): It is a business entity where there are
different stocks can be bought by shareholders. Each shareholder has a portion in
company stock. Shareholders are able to transfer their shares to other without any
effects to the existence of the company.
In modern corporate law the stock company is often synonymous with
incorporation with limited liability.

Franchise: Franchising is a business aimed at the commercialization of properties


and services, where one person grant to another person for a period of time the
possibility of use a commercial name.
Types of Franchise:
Franchise of production: Here is where the franchisee manufacture the products
that markets in their establishments.
Franchise of distribution: The franchisee acts as intermediary in purchases,
choose the manufactured products by another companies.
Franchise of Services: The exploitation of specific service. In the present this is
the best type of franchise.
Franchise Industrial: The franchisee has to be the owner of the property industry;
also, provide the technology and source materials to manufacturer a specific
product and later sell it.

Franchise Master: Is the result of export a franchisee in their origin country to


another, the owner franchisee of the product sells their franchises to be developed
in the another county destination.
Franchise Corner: This franchise is developed inside another commercial
establishment, here the products are sold and/or the services are rendered.

BUSINESS IN GREAT BRITAIN


SOLE TRADER: (Unicocomerciante)
Is an individual person that develop a mercantile activity without necessity to be a
society. It means to create a separate and distinct legal entitylegal person.
Partnership: (Sociedad Anonima)
This is a type of society formed by two or more people names partners and
develop businessactivity. The partnership can be individual people such as
society. The small business and professionals groups such as lawyers or tax
advisors that work in small groups.
Limited Company
This is the most common legal form of business entity in Law. At contrary to what
happens in the two previous cases, the companies have their own separate legal
entity. The owners of a Company are called shareholders. Another characteristic
that make a difference form of the previous forms, the principal we can say that
responsability of their members or shareholders always is limited liability, also
restrict the amount of their shares.
There are three fundamental types of limited Company: the private company
limited by shares which are small unlisted companies and include your name with
the ending Ltd or Limited; the private Company limited by guarantee which is

usually preferred by the social form political parties and charities; and the public
limited company that are companies and social form chosen by most of the major
British companies and is recognized because has the symbol plc.

References:

http://estuderecho.com/sitio/?p=2744
Http://www.investopedia.com
http://www.monografias.com/trabajos28/sociedad-anonima/sociedadanonima.shtml
http://www.deguate.com/infocentros/educacion/recursos/administracion/fran
quicias.htm
http://aragonyasoc.com/news/sociedades_anonimas.html
http://www.franquiciadirecta.com/asociaciones-de-franquicias0028/asociacion-guatemalteca-de-franquicias-agf-06839/
http://www.usa-corporate.com/setting-up-a-us-company-as-a-non-usresident/types-of-business-entities/
http://www.bizfilings.com/learn/compare-company-types.aspx
http://www.globalsmes.org/news/index.php?
func=detail&detailid=417&catalog=22&lan=en&search_keywords=
https://www.incorporate.com/business_structures.html

http://traduccionjuridica.es/las-sociedades-mercantilesen-el-reino-unido-2/