As the most globalized world, markets are becoming increasingly competitive, and a way that entrepreneurs found to avoid suffering losses or even bankruptcy, was to create business partnerships, to form this, become allies in the success of an enterprise. Since cooperation between companies mitigates business risk through the division of responsibilities and the same objectives, which are basically greater profits and profitability.
Like this, The spirit of globalization that guides current business relationships means that the demand for business growth with higher profitability rates is increasingly greater. And so, partnerships are increasingly being established between legal entities or individuals with the aim of increasing their profitability and their capacity to produce goods and services.
A company between companies consists of an association of companies or any other company, under the same control or not, and that regardless of the company they will not lose their legal personality, to achieve common goals or a specific undertaking, most of the time quite expensive, requiring specialized technical knowledge and high standard technical instruments for its execution.
The main types of partnerships between companies are formed to carry out:
Although, It is perfectly possible for any type of company to form a partnership for the same objective.
As SPC
Participation Account Companies, or simply SCP, fall into the group of non-personified companies and do not have commercial registration due to the interests of the partners themselves, who usually sign only an internal use contract, from there, business is carried out only in the name of the ostensible partner, who will act as an individual entrepreneur or business company. It is this partner who bears all responsibility for the obligations assumed..
SCPs are most often composed for one or a few specific and specific businesses, or perhaps, may only be repeated a few times, and in this way, accept that interested parties may add efforts and resources in occasional ventures, thus participating in the results obtained.
Furthermore, the ostensible partner of SCP must undertake to use only the funds contributed under the contract signed.
Some of the most common forms of SCP are import and export operations, the subdivisions, property developments, purchasing for cutting and division, and subsequent sale of precious stones, the exploitation of commemorative items that take place annually, like Easter, Natal, Mother's Days, Carnival and public works, among many other forms of enterprises.
Finally, it is worth highlighting that, although this model of society does not have its own legal personality, it is not equal to a de facto society or one that is irregular, SPC just does not exist in its relationships with third parties, as they operate under the firm or corporate name of the ostensible partner, being the only person responsible for society.
I.e, two or more companies can come together for a common goal, through an SCP that will define the common objective, which company will be the ostensible party and how the money should flow between the partners (investments, payments, tax withholding, profit distributions, etc.), everything related to penalties for this SCP and not the financial movement of each company itself.