الطبيعة القانونية لشركة الشخص الواحد وأثرها على الذمة المالية في التشريع اليمني -دراسة مقارنة- د. فتحي عبد الرحمن أحمد الشويطر الباحث جبر عبد الله صالح عبيد

Abstract This research examines the legal nature of the One-Person Company and its impact on financial liability under Yemeni legislation, through a comparative study with selected Arab and Western legal systems. The study aims to clarify the legal foundation upon which the One-Person Company is established, analyze the jurisprudential trends related to its legal nature and examine the extent of the independence of its financial patrimony from that of the sole shareholder. The research adopts the descriptive, analytical and comparative approaches through the examination of legal texts, juristic opinions, and various legislative positions. The study concludes that the One-Person Company represents a modern legal framework imposed by economic developments and the need to encourage individual investment. It further finds that the most comparative legislations recognize the principle of independent financial patrimony for the company while limiting the liability of the sole shareholder. In contrast, Yemeni legislation still adheres to the principle of plurality of partners and the unity of financial patrimony. The research also emphasizes the importance or regulating the One-Person Company within Yemeni law in a manner that balances investment promotion with the protection of creditors' rights. Keywords: One-Person Company; Financial Patrimony; Legal Personality; Limited Liability; Yemeni Law

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