Evaluation of Limited Liability Partnership (LLP) in India.

      Аннотация: Limited Liability Partnership (LLP) is a hybrid organisation picking and mixing up the best features of corporate form and partnership form of organisations. In India, it is governed by the LLP Act, 2008. Though it is a general purpose business structure, it is primarily designed to meet the needs of the professionals like the Chartered Accountants, Cost Accountants, etc. who have led to its formation and evolution. In this book, an attempt has been made to study and analyse the perceptions of the professionals with respect to the causes of LLP legislation worldwide and in India, the possible advantages and disadvantages of the hybrid structure, the modifications that are necessary in the Indian legislation for protection of the stakeholders' interests, for encouraging the Foreign LLPs, evaluation of the tax efficiency feature of LLP, sectors where LLP will gain ground in India and so on. The data collected have been analysed using Chi-square Test, Fisher's Exact Test, Factor Analysis, Tests of Normality and Non-parametric Tests.

Ключевые слова: India, Limited Liability, Professionals, LLP