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What is Understanding Simple Partnerships about?

This document deals with the limited partnership. It explains that the limited partnership emerged in the Middle Ages as an evolution of the commenda contract, which allowed for capital investment under the commitment to share profits. Over time, the commenda evolved into a corporate form to protect third parties. The Florentine law of 1408 established the need to register contracts to know the contributions and responsibilities of the partners, giving rise to the limited partnership.

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