Читать книгу Launching & Building a Brand For Dummies - Amy Will - Страница 56

If you co-own a business, consider forming a partnership. With a partnership, profits and losses pass through to the personal tax returns of the partners (so the partnership itself isn’t taxed). When forming a partnership, you have two options:

 Limited partnership (LP) has one general partner with unlimited liability, who has more control in the business and must pay self-employment tax, and one or more partners with limited liability and control, who aren’t required to pay self-employment tax, as specified in the partnership agreement.

 Limited liability partnership (LLP) is similar to an LP but provides limited liability to all partners.