Capital Partners Direct Taxation and Environmental Analysis
Form of Capital Partners and Direct Taxation Liability
Sole Trader
No legal minimum income tax (income by economic activity)
Community Property
Minimum 2. No statutory minimum income tax (income by economic activity)
Civil Society
Minimum 2. No statutory minimum income tax (yields by economic activity)
General Partnership
Minimum 2. No minimum statutory Corporation Tax
LLCs
At least 1. Minimum €3,005.06, limited to capital contribution. Corporation Tax
New Company Limited Partnership
At least 1. Minimum €3,012 to a maximum of €120,202. Limited contributed capital.
Limited Company
At least 1. Minimum €60,101.21 to the capital contributed. Limited Company Tax
Limited Partnership
At least 2. Minimum €60,101.21. General partners: Unlimited liability. Limited Company Tax
Limited Partnership
No legal minimum. General partners: Unlimited liability.
Company
Minimum 3. Minimum €60,101.21 (SAL). Minimum €3,005.06 (SLL). Limited to capital contribution. Corporation Tax
Cooperative Society
Minimum 3. Established in the Constitution, limited to capital contribution tax (Special Scheme)
Mutual Guarantee Society
Minimum 150. Minimum €1,803,036.30. Limited Company Tax
Risk Capital Entities
- Council Admin.: Minimum 3
- Corporate Venture Capital: Minimum €1,202,024.20
- Venture Capital Funds: Minimum €1,652,783.30
Limited Company Tax
Grouping Economic Interest
At least 2. No statutory minimum. Subsidiary of the Corporation Tax
IEA Investment Trust Company
Set in the Statutes. Minimum Tax. Limited Companies
Environmental Analysis
Types of Environments
- Stable Environment: Simple, static, and low uncertainty.
- Intermediate Environment: Can be simple, dynamic, and uncertain, or complex, static, and with intermediate uncertainty.
- Turbulent Environment: Complex, dynamic, and highly uncertain.
- Placid-Randomized Environment: Simplest type. Changes are slow, unforeseen, and operate independently of the organization. Resembles the classical market economy.
- Placid-Cluster Environment: Slow changes, but with critical influence on the organization’s survival. Organizations tend to grow and centralize control.
- Disturbed-Reactive Environment: More complex, with several organizations pursuing similar goals. Requires strategies considering market reactions, long-term goals, and competitor reactions. Stimulates decentralization.
- Turbulent-Field Environment: Most dynamic and uncertain. Constant changes and interconnected elements. Organizations anticipate change by developing new products and services.
Specific Environment
- Threat of new competitors (economies of scale, cost disadvantages, product differentiation, market conditions, capital costs, access to distribution channels, government policy)
- Intensity of rivalry among existing competitors
- Threat of substitute products
- Bargaining power of customers
- Bargaining power of suppliers
Forecasting Methods
Scenario Method
Defines a future state and indicates possible processes from present to future. A scenario is a hypothetical sequence of events, not a forecast, but a qualitative analysis of potential futures.
Delphi Method
A prospective technique for qualitative information about the future. Systematically gathers expert opinions, avoiding open discussion and its drawbacks.
Cross-Impact Method
Investigates interrelationships between scheduled events. Analyzes how the probability of one event varies depending on the occurrence of another. Positive impact: increased probability. Negative impact: decreased probability. No impact: probability remains constant.