Canadian case on the authority of the general partners in a limited partnership

Law firm McCarthy Tétrault LLP has published a short on article, 'Enforcing the Unenforceable: Limited Partners May be Bound by Unauthorized Conduct of General Partner', on a recent Canadian caseADAG Corporation Canada Ltd v SaskEnergy Incorporated [2021] SKCA 74 which examined the extent to which the acts of a general partner acting outside their authority could bind the limited partners.

The article is available at:

The judgment is available at:


Modernisation of German partnership law

New German legislation to modernise partnership law was enacted earlier this month and will enter into force on 1 January 2024. Law firm Oppenhoff has published a short article on the new legislation, 'The German Act to Modernise the Law on Partnerships (Gesetz zur Modernisierung des Personengesellschaftsrechts - MoPeG) - amendments and the need for companies and partners to act'. It is available at:

Brief article on reforms to partnership law in Alberta, Canada

Law firms Bennet Jones, and Osler, Hoskin & Harcourt, have both published brief summaries of reforms to the disclosure requirements for limited partnerships in the province of Alberta in Canada. They are available at:


Brief article on partnership formation in the Philippines

Law firm FCB Law has published a brief article on partnership formation in the Philippines. It is available at

US Multistate Tax Commission's Project on State Taxation of Partnerships

Those with an interest in the taxation of US partnerships at State level may be interested in following the work of this project - further information is available at at

Jersey to extend economic substance requirements to partnerships

The government of Jersey has confirmed that it will extend its economic substance requirements, which it has already applied to companies, to partnerships. These requirements stem from commitments given by it to the EU Code of Conduct Group (Business Taxation) and are designed to ensure that firms which are tax resident in Jersey but which have income from geographically mobile financial and other service activities do in fact conduct real economic activity in Jersey.

Law firm Mourant has published a short article on this development, available at:

Summaries of recent proposals for changes to Guernsey partnership accounting requirements

Two law firms, Walkers, and Mourant, have published brief summaries of the most recent proposals for changes to the accounting requirements for Guernsey partnerships.

'Guernsey Update: New Plans for Bringing Partnerships in Scope of Economic Substance Rules' is available at:

'Partnerships to be brought within scope of Guernsey's economic substance requirements' is available at:

Brief introduction to Nigerian partnership law

Resolution Law Firm has published a brief summary of Nigerian partnership law. 'Overview of partnership law & agreement in Nigeria' is available at:

Brief summaries of changes to Dutch and Caymans limited partnership law

Law firm Jones Day has published a short summary of recent changes to Dutch limited partnership law, principally that tax transparency will now be automatic. 'Dutch Limited Partnerships Attractive Alternative to Luxembourg and Irish Fund Structuring' is available at:

Law firm Ogiers has published a short discussion of 2020 changes to limited partnerships in the Cayman Islands. 'Private equity and Cayman Islands funds: tips, trends and pitfalls for limited partners' is available at:

Practitioner articles on i) compulsory retirement, ii) demergers, and iii) partnership property

Law firm CM Murray has recently published short articles on

i) issues arising from the recent judgment in Joseph v Deloitte in relation to compulsory retirement provisions in LLP agreements - available at:

ii) partnership/LLP demergers - available at:

Law firm Birketts has published a brief article on some of the problematic issues arising in relation to partnership property in the context of an English, Welsh or Northern Irish general or limited partnership. It is available at:



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