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December 2025

  /  2025

From start-ups to established businesses, companies will often go through a series of equity financing rounds with multiple investors. With each round of [glossary_exclude]financing[/glossary_exclude], the company issues new shares to the new investors which in turn reduces the existing shareholders’ ownership percentage of that company. This is referred to as a “share dilution”.  [glossary_exclude]If, at a new round of financing, shares

When two or more individuals decide to engage in business, the corporate structure that will govern their relationship is the first and most important consideration. In a general partnership, two or more ‘persons’ which could be individuals, corporate entities, or both, conduct a business in common with a ‘view to [glossary_exclude]profit[/glossary_exclude]’. It is important to distinguish a general partnership from