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I Special Characteristics of Close Corporations Corporations are generally characterized by(1)legal entity,(2)perpetual existence,(3)limited liability,(4)double taxation,(5)centralized management,and(6)free transferability of ownership interests.As far as governance is concerned,the most distinctive features of corporations are centralized management and free transferability of ownership interests. In fact,there are two different types of corporations inAmerica:the public corporation and the close corporation.While both types of corporations share such common attributes as legal entity,perpetual
(2) perpetual existence, (3) limited liability, (4) double taxation, (5) centralized management, and (6) free transferability of ownership interests As far as governance is concerned, the most distinctive features of corporations are centralized management and free transferability of ownership interests. In fact, there are two different types of corporations in Americana: the public corporation and the close corporation. Whilst both types of corporations share such common attributes as legal entity, perpetual