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  1. An SAS with only one shareholder is known as a société par actions simplifiée unipersonnelle (SASU). The société par actions simplifiée form of organization is useful for companies that are wholly owned subsidiaries of another company, often a publicly traded corporation, since it does not need a complex capital equity structure.

  2. A partnership limited by shares is a hybrid between a partnership and a limited liability company. The capital and ownership of the company is divided between shareholders who have a limited liability and one or more partners who have full liability for the remainder of the company's debts.

  3. Die Société par actions simplifiée (SAS, französisch für Vereinfachte Aktiengesellschaft) ist eine französische Form der Aktiengesellschaft. Sie wurde 1994 eingeführt und ist in den Artikeln L227-1 bis L227-19 sowie in den Artikeln R227-1 bis R227-2 des Code de commerce (französisches Handelsgesetzbuch) kodifiziert.

  4. In passato, la società per azioni (S.p.a.) in Italia era disciplinata dal Codice del commercio del 1865 e poi da quello del 1883 sotto la denominazione di società anonima, di derivazione francese. La disciplina vigente è contenuta nel Codice civile del 1942, che ha adottato la denominazione attuale.

  5. Société anonyme in French (as used in French-speaking countries such as France (including French Polynesia, ... Société par actions in Canadian French Società Anonima in Swiss Italian (in Italy replaced by Società per azioni, S.p.A., since 1942) or in ...

  6. SAS (Société par actions simplifiée): ≈ limited liability company (US, especially in Delaware), unlisted public company (Au), close corporation (CC) (S. Africa), private corporation (Can); often used for subsidiaries; minimum of one director and two members

  7. The Société par Actions simplifiée (shortened to SAS) is a company type according to French law. It is similar to the Société Anonyme, but simpler to set up. Many foreign companies who set up a dependency in France use this form. Examples of companies that are SAS are Airbus (of EADS) and Chanel.