ABSTRACT

Scottish limited partnerships (SLPs) have been the focus of much negative attention. Recent developments appear to have slowed the speed of incorporation of new SLPs. However, this article argues that current reforms may not help tackle existing fraudulent SLPs. This does not matter: viewing SLPs as general partnerships with some additional features, arguably fraudulent SLPs have ceased to exist, and offshored SLPs may have lost their separate legal personality. That this has been so far missed can be traced to current organisational theory. This article identifies the implications of reconceptualising the SLP for wider organisational theory and identifies options for state gift thinkers to reformulate their wider claims. Either the claim that separate legal personality derives from the state needs to be diluted to near tautology, or it needs to be limited in geographical extent.

抽象的

苏格兰有限合伙制（SLP）一直是许多负面关注的焦点。最近的发展似乎减慢了新SLP的合并速度。但是，本文认为，当前的改革可能无助于解决现有的欺诈性SLP。这无关紧要：将SLP视为具有某些附加功能的一般合作伙伴关系，可以说欺诈性SLP已经不复存在，离岸SLP可能已经失去了独立的法人资格。迄今为止尚未遗漏的内容可以追溯到当前的组织理论。本文确定了重新概念化SLP对更广泛的组织理论的影响，并确定了国家礼物思想家重新制定其更广泛主张的选择。要么将独立的法人资格从国家派生而来的主张需要稀释到接近重言式，