公司股权转让合同协议

公司股权转让合同协议（共7篇）

公司股权转让合同协议 篇1

公司股权转让协议

本协议由以下各方授权代表于 年月 日于签署： |

本协议由以下各方授权代表于 年月 日于签署：

股权受让方：受让股东某投资管理有限公司，是一家依照中国法律注册成立并有效存续的公司（以下简称“受让股东”），其法定地址位于 市×××路××号××楼。

股权出让方：出让股东某集团公司，是一家依照中国法律注册成立并有效存续的公司（以下简称“出让股东”），其法定地址位于市××区×××大街××号。

前言

1.鉴于股权出让方与 有限公司（以下简称“某某公司”）于一九九九年十一月十五日签署合同和章程，共同设立北京某目标公司（简称“目标公司”），主要经营范围为等。目标公司的营业执照于年月日签发。

2.鉴于目标公司的注册资本为万元人民币（RMB），股权出让方为目标公司之现有股东，于本协议签署日持有目标公司百分之（ %）的股份；股权出让方愿意以下列第2.2条规定之对价及本协议所规定的其他条款和条件将其持有的目标公司的百分之（%）股份转让予股权受让方，股权受让方愿意在本协议条款所规定的条件下受让上述转让之股份及权益。

据此，双方通过友好协商，本着共同合作和互利互惠的原则，按照下列条款和条件达成如下协议，以兹共同信守：

第一章 定义

1.1 在本协议中，除非上下文另有所指，下列词语具有以下含义：

（1）“中国”指中华人民共和国（不包括香港和澳门特别行政区及台湾省）；

（2）“香港”指中华人民共和国香港特别行政区；

（3）“人民币”指中华人民共和国的法定货币；

（4）“股份”指现有股东在目标公司按其根据相关法律文件认缴和实际投入的注册资本数额占目标公司注册资本总额的比例所享有的公司的股东权益。一般而言，股份的表现形式可以是股票、股权份额等等。在本协议中，股份是以百分比来计算的；

（5）“转让股份”指股权出让方根据本协议的条件及约定出让的其持有的目标公司的百分之五十一（51%）的股权；

（6）“转让价”指第2.2及2.3条所述之转让价；

（7）“转让完成日期”的定义见第5.1条款；

（8）“现有股东”指在本协议签署生效之前，日期最近的有效合同与章程中载明的目标公司的股东，即出让股东和本协议股权出让方；

（9）本协议：指本协议主文、全部附件及甲乙双方一致同意列为本协议附件之其他文件。

1.2 章、条、款、项及附件均分别指本协议的章、条、款、项及附件。

1.3 本协议中的标题为方便而设，不应影响对本协议的理解与解释。

第二章 股权转让

2.1 甲乙双方同意由股权受让方向股权出让方支付第2.2条中所规定之现金金额作为对价，按照本协议第4章中规定的条件收购转让股份。

2.2 股权受让方收购股权出让方“转让股份”的转让价为：人民币伍佰壹拾万元。

2.3 转让价指转让股份的购买价，包括转让股份所包含的各种股东权益。该等股东权益指依附于转让股份的所有现时和潜在的权益，包括目标公司所拥有的全部动产和不动产、有形和无形资产的百分之五十一（51%）所代表之利益。转让价不包括下列数额：（a）本协议附件2中未予列明的任何目标公司债务及其他应付款项（以下简称“未披露债务”）和（b）目标公司现有资产与附件1所列清单相比，所存在的短少、毁损、降低或丧失使用价值（统称“财产价值贬损”）。

2.4 对于未披露债务（如果存在的话），股权出让方应按照该等未披露债务数额的百分之五十一（51%）承担偿还责任。

2.5 本协议附件2所列明的债务由股权受让方承担。

2.6 本协议签署后7个工作日内，股权出让方应促使目标公司向审批机关提交修改后的目标公司的合同与章程，并向工商行政管理机关提交目标公司股权变更所需的各项文件，完成股权变更手续，使股权受让方成为目标公司股东。

第三章 付款

3.1 股权受让方应在本协议签署后十五（15）个工作日内，向股权出让方支付部分转让价，计人民币叁佰万元，并在本协议第4.1条所述全部先决条件于所限期限内得到满足后十五（15）个工作日内，将转让价余额支付给股权出让方（可按照第3.2条调整）。

3.2 股权受让方按照本协议第3.1条支付给股权出让方的转让价款项应存入由股权出让方提供、并经股权受让方同意的股权出让方之独立银行账户中，由甲乙双方共同监管。具体监管措施为：股权受让方和股权出让方在本协议第3.1条所述转让价支付前各指定一位授权代表，共同作为联合授权签字人（上述两名联合授权签字人合称“联合授权签字人”），并将本方指定的授权代表姓名、职务等书面通知对方。在上述书面通知发出后和本协议第3.1条所述转让价支付前，联合授权签字人应共同到上述独立银行账户的开户银行办理预留印鉴等手续，以确保本条所述监管措施得以实施。该账户之任何款额均须由联合授权签字人共同签署方可动用。如果一方因故需撤换本方授权代表，应提前三个工作日向对方发出书面通知，并在撤换当日共同到开户银行办理预留印鉴变更等手续。未经股权受让方书面同意，股权出让方不得以任何理由撤换该股权受让方授权代表。

3.3 在股权受让方向股权出让方支付转让价余额前，如发

现未披露债务和/或财产价值贬损，股权受让方有权将该等未披露债务和/或财产价值贬损数额的百分之（%）从股权受让方应向股权出让方支付的转让价余额中扣除。在股权受让方向股权出让方支付转让价余额后，如发现未披露债务和/或财产价值贬损，股权出让方应按照该等未披露债务和/或财产价值贬损数额的百分之（%）的比例将股权受让方已经支付的转让价返还给股权受让方。

3.4 本协议项下，股权转让之税费，由甲、乙双方按照法律、法规之规定各自承担。

第四章 股权转让之先决条件

4.1 只有在本协议生效日起二十四（24）个月内下述先决条件全部完成之后，股权受让方才有义务按本协议第三章的相关约定履行全部转让价支付义务。

（1）目标公司已获得中国信息产业部批准的从事跨省国际互联网业务经营许可证；

（2）目标公司已获得中国信息产业部批准的全国（5位）特服号；

（3）目标公司已与出让股东签署一份联合经营出让股东的移动电子商务服务合作协议。要点包括：

（a）联合经营出让股东证券交易服务平台。合作关系为资源互补、策略联盟、合作经营、收入分成、各担费用、自负盈亏；

（b）由目标公司负责提供相应的软、硬件应用服务系统，以及投资建设，开发集成，系统的日常维护，营运管理，随用户发展状况的升级扩容，市场推广策划、组织和实施等工作；

（c）由出让股东提供相应的基础网络资源条件：专用接入服务号，出让股东和中国某公司门户网站首选财经金融连接设臵，各地SMS专用端口，WAP网关及其他数据接入信道，优惠通讯费，代收服务费，授权目标公司代理销售移动终端设备等；

（4）股权出让方已全部完成了将转让股份出让给股权受让方之全部法律手续；

（5）股权出让方已提供股权出让方董事会（或股东会，视股权出让方公司章程对相关权限的规定确定）同意此项股权转让的决议；

（6）作为目标公司股东的某某已按照符合目标公司章程规定之程序发出书面声明，对本协议所述之转让股份放弃优先购买权；

（7）股权出让方已经按照中国法律法规之相关规定履行了转让国有股份价值评估手续，以及向中国财政部或其授权部门（以下简称“国有资产管理部门”）提出股份转让申请，并且已经取得了国有资产管理部门的批准；

（8）除上述先决条件（8）以外，股权出让方已履行了转让国有股份所需的其他所有必要程序，并取得了所有必要的许可转让文件；

（9）股权出让方已签署一份免除股权受让方对股权转让完成日之前债务以及转让可能产生的税务责任的免责承诺书；

（10）股权出让方已完成国家有关主管部门对股权转让所要求的变更手续和各种登记；

（11）股权受让方委聘之法律顾问所已出具法律意见，证明股权出让方所提供的上述所有的法律文件正本无误，确认本协议所述的各项交易协议为法律上有效、合法，及对签约各方均具有法律约束力。

4.2 股权受让方有权自行决定放弃第4.1条款中所提及的一切或任何先决条件。该等放弃的决定应以书面形式完成。

4.3 倘若第4.1条款中有任何先决条件未能于本协议第4.1条所述限期内实现而股权受让方又不愿意放弃该先决条件，本协议即告自动终止，各方于本协议项下之任何权利、义务及责任即时失效，对各方不再具有拘束力，届时股权出让方不得依据本协议要求股权受让方支付转让价，并且股权出让方应于本协议终止后立即，但不应迟于协议终止后十四（14）个工作日内向股权受让方全额退还股权受让方按照本协议第3.1条已

经向股权出让方支付的转让价，并返还该笔款项同期产生的银行利息。

4.4 根据第4.3条本协议自动终止的，各方同意届时将相互合作办理各项必要手续，转让股权应无悖中国当时相关法律规定。除本协议规定或双方另有约定，股权受让方不会就此项股权转让向股权出让方收取任何价款和费用。

4.5 各方同意，在股权出让方已进行了合理的努力后，第4.1条先决条件仍然不能实现进而导致本协议自动终止的，不得视为股权受让方违约。在此情况下，各方并均不得及/或不会相互追讨损失赔偿责任。

第五章 股权转让完成日期

5.1 本协议经签署即生效，在股权转让所要求的各种变更和登记等法律手续完成时，股权受让方即取得转让股份的所有权，成为目标公司的股东。但在第四章所规定的先决条件于本协议4.1条所规定的期限内全部得以满足，及股权受让方将转让价实际支付给股权出让方之日，本协议项下各方权利、义务始最终完成。

第六章 董事任命及撤销任命

6.1 股权受让方有权于转让股份按照本协议第4.1（9）款过户至股权受让方之后，按照目标公司章程第七章之相应规定委派董事进入目标公司董事会，并履行一切作为董事的职责与义务。

第七章 陈述和保证

7.1 本协议一方现向对方陈述和保证如下：

（1）每一方陈述和保证的事项均真实、完成和准确；

（2）每一方均为一家具有法人资格的公司，按中国法律设立并有效存续，拥有独立经营及分配和管理其所有资产的充分权利；

（3）具有签订本协议所需的所有权利、授权和批准，并且具有充分履行其在本协议项下每项义务所需的所有权利、授权和批准；

（4）其合法授权代表签署本协议后，本协议的有关规定构成其合法、有效及具有约束力的义务；

（5）无论是本协议的签署还是对本协议项下义务的履行，均不会抵触、违反或违背其营业执照／商业登记证、章程或任何法律法规或任何政府机构或机关的批准，或其为签约方的任何合同或协议的任何规定；

（6）至本协议生效日止，不存在可能会构成违反有关法律或可能会妨碍其履行在本协议项下义务的情况；

（7）据其所知，不存在与本协议规定事项有关或可能对其签署本协议或履行其在本协议项下义务产生不利影响的悬而未决或威胁要提起的诉讼、仲裁或其他法律、行政或其他程序或政府调查；

（8）其已向另一方披露其拥有的与本协议拟订的交易有关的任何政府部门的所有文件，并且其先前向它方提供的文件均不包含对重要事实的任何不真实陈述或忽略陈述而使该文件任何内容存在任何不准确的重要事实。

7.2 股权出让方向股权受让方作出如下进一步的保证和承诺：

（1）除于本协议签署日前以书面方式向股权受让方披露者外，并无与股权出让方所持目标公司股权有关的任何重大诉讼、仲裁或行政程序正在进行、尚未了结或有其他人威胁进行；

（2）除本协议签订日前书面向股权受让方披露者外，股权出让方所持目标公司股权并未向任何第三者提供任何担保、抵押、质押、保证，且股权出让方为该股权的合法的、完全的所有权人；

（3）目标公司于本协议签署日及股权转让完成日，均不欠付股权出让方任何债务、利润或其他任何名义之金额。

7.3 股权出让方就目标公司的行为作出的承诺与保证（详见附件3：股权出让方的声明与保证）真实、准确，并且不存在足以误导股权受让方的重大遗漏。

7.4 除非本协议另有规定，本协议第7.1及7.2条的各项保证和承诺及第8章在完成股份转让后仍然有法律效力。

7.5 倘若在第4章所述先决条件全部满足前有任何保证和承诺被确认为不真实、误导或不正确，或尚未完成，则股权受让方可在收到前述通知或知道有关事件后14日内给予股权出让方书面通知，撤销购买“转让股份”而无须承担任何法律责任。

7.6 股权出让方承诺在第4章所述先决条件全部满足前如出现任何严重违反保证或与保证严重相悖的事项，都应及时书面通知股权受让方。

第八章 违约责任

8.1 如发生以下任何一事件则构成该方在本协议项下之违约：

（1）任何一方违反本协议的任何条款；

（2）任何一方违反其在本协议中作出的任何陈述、保证或承诺，或任何一方在本协议中作出的任何陈述、保证或承诺被认定为不真实、不正确或有误导成分；

（3）股权出让方在未事先得到股权受让方同意的情况下，直接或间接出售其在目标公司所持有的任何资产给第三方；

（4）在本合同签署之后的两年内，出现股权出让方或股权出让方现有股东从事与目标公司同样业务的情况。

8.2 如任何一方违约，对方有权要求即时终止本协议及/或要求其赔偿因此而造成的损失。

第九章 保密

9.1 除非本协议另有约定，各方应尽最大努力，对其因履行本协议而取得的所有有关对方的各种形式的任何商业信息、资料及/或文件内容等保密，包括本协议的任何内容及各方可能有的其他合作事项等。任何一方应限制其雇员、代理人、供应商等仅在为履行本协议义务所必需时方可获得上述信息。

9.2 上述限制不适用于：

（1）在披露时已成为公众一般可取得的资料和信息；

（2）并非因接收方的过错在披露后已成为公众一般可取得的资料；

（3）接收方可以证明在披露前其已经掌握，并且不是从其他方直接或间接取得的资料；

（4）任何一方依照法律要求，有义务向有关政府部门披露，或任何一方因其正常经营所需，向其直接法律顾问和财务顾问披露上述保密信息；

（5）任何一方向其银行和／或其他提供融资的机构在进行其正常业务的情况下所作出的披露。

9.3 双方应责成其各自董事、高级职员和其他雇员以及其关联公司的董事，高级职员和其他雇员遵守本条所规定的保密义务。

9.4 本协议无论何等原因终止，本章规定均继续保持其原有效力。

第十章 不可抗力

10.1 不可抗力指本协议双方或一方无法控制、无法预见或虽然可以预见但无法避免且在本协议签署之日后发生并使任何一方无法全部或部分履行本协议的任何事件。不可抗力包括

但不限于罢工、员工骚乱、爆炸、火灾、洪水、地震、飓风及/或其他自然灾害及战争、民众骚乱、故意破坏、征收、没收、政府主权行为、法律变化或未能取得政府对有关事项的批准或因政府的有关强制性规定和要求致使各方无法继续合作，以及其他重大事件或突发事件的发生。

10.2 如果发生不可抗力事件，履行本协议受阻的一方应以最便捷的方式毫无延误地通知对方，并在不可抗力事件发生的十五（15）天内向对方提供该事件的详细书面报告。受到不可抗力影响的一方应当采取所有合理行为消除不可抗力的影响及减少不可抗力对各方造成的损失。各方应根据不可抗力事件对履行本协议的影响，决定是否终止或推迟本协议书的履行，或部分或全部地免除受阻方在本协议中的义务。

第十一章 通知

11.1 本协议项下的通知应以专人递送、传真或挂号航空信方式按以下所示地址和号码发出，除非任何一方已书面通知其他各方其变更后的地址和号码。通知如是以挂号航空信方式发送，以邮寄后5日视为送达，如以专人递送或传真方式发送，则以发送之日起次日视为送达。以传真方式发送的，应在发送后，随即将原件以航空挂号邮寄或专人递送给他方。

股权受让方：×× 有限公司

地址：市××区××路××号××

收件人：总经理或董事长

电话：

传真：

股权出让方：××通信集团公司

地址：市××区××大街××号

收件人：总经理或董事长

电话：

传真：

第十二章 附则

12.1 本协议的任何变更均须经双方协商同意后由授权代表签署书面文件才正式生效，并应作为本协议的组成部分，协议内容以变更后的内容为准。

12.2 本协议一方对对方的任何违约及延误行为给予任何宽限或延缓，不能视为该方对其权利和权力的放弃，亦不能损害、影响或限制该方依据本协议和中国有关法律、法规应享有的一切权利和权力。

12.3 本协议的任何条款的无效、失效和不可执行不影响或不损害其他条款的有效性、生效和可执行性。但本协议各方同时亦应停止履行该无效、失效和不可执行之条款，并在最接近其原意的范围内仅将其修正至对该类特定的事实和情形有效、生效及可执行的程度。

12.4 股权受让方可视情势需要，将本协议项下全部或部分权利义务转让给其关联公司，但需向股权出让方发出书面通知。

12.5 本协议所述的股份转让发生的任何税务以外的费用和支出由股权出让方负责。

12.6 本协议构成甲、乙双方之间就协议股权转让之全部约定，取代以前有关本协议任何意向、表示或谅解，并只有双方授权代表签署书面文件方可予以修改或补充。

12.7 本合同的约定，只要在转让完成日期前尚未充分履行的，则在转让完成日期后仍然充分有效。

12.8 各方可就本协议之任何未尽事宜直接通过协商和谈判签订补充协议。

12.9 本协议正本一式四份，以中文书写，每方各执两份。

第十三章 适用法律和争议解决及其他

13.1 本协议的签署、有效性、解释、履行、执行及争议解决，均适用中国法律并受其管辖。

13.2 因本合同履行过程中引起的或与本合同相关的任何争议，双方应争取以友好协商的方式迅速解决，若经协商仍未能解决，任何一方均可向有管辖权的人民法院提起诉讼。

13.3 本协议全部附件为本协议不可分割之组成部分，与本协议主文具有同等法律效力。

13.4 本协议于甲乙双方授权代表签署之日，立即生效。

股权受让方：××有限公司（盖章）

授权代表：

（签字）

股权出让方：××有限公司（盖章）

授权代表：

（签字）

con_39456124

公司股权转让合同协议 篇2

一、有限责任公司股东对外转让股权的程序性规定

《公司法》有关有限责任公司股东对外转让股权的程序性规定主要有两条, 即第72条和第74条。《公司法》第72条的规定为:“股东向股东以外的人转让股权, 应当经其他股东过半数同意。股东应就其股权转让事项书面通知其他股东征求同意, 其他股东自接到书面通知之日起满三十日未答复的, 视为同意转让。其他股东半数以上不同意转让的, 不同意的股东应当购买该转让的股权;不购买的, 视为同意转让。经股东同意转让的股权, 在同等条件下, 其他股东有优先购买权。两个以上股东主张行使优先购买权的, 协商确定各自的购买比例;协商不成的, 按照转让时各自的出资比例行使优先购买权。公司章程对股权转让另有规定的, 从其规定。”

《公司法》第74条的规定为:“依照本法第七十二条、第七十三条转让股权后, 公司应当注销原股东的出资证明书, 向新股东签发出资证明书, 并相应修改公司章程和股东名册中有关股东及其出资额的记载。对公司章程的该项修改不需再由股东会表决。”

根据以上规定, 有限责任公司股东对外转让股权的程序主要有:取得本公司过半数股东的同意;尊重本公司其他股东同等条件下的优先购买权;遵守公司章程;依法履行法定的批准、登记手续;修改股东名册;修改公司章程;变更工商登记;注销原股东的出资证明书, 向新股东签发新的出资证明书。其中, 前四个程序可以界定为有限责任公司股东对外转让股权的前置性程序, 后四个程序可以界定为有限责任公司股东对外转让股权的后置性程序;两种程序的性质不一样, 对股权转让合同的效力的影响也不一样。

二、前置性程序对有限责任公司股权对外转让合同效力的影响

(一) 前置性程序之一:取得其他股东过半数同意

关于此前置性程序对有限责任公司对外转让股权合同效力的影响, 理论界主要有五种观点。第一种观点认为股权对外转让合同一般从成立时生效, 不受其他股东是否同意的影响。第二种观点认为是否取得其他股东过半数同意是股权对外转让合同的生效要件。第三种观点认为股东向股东以外的人转让股权, 若未经过其他股东过半数同意, 应当无效。第四种观点认为未经其他股东过半数同意的股权转让合同应当为相对无效;而非当然无效, 类似于效力待定合同。第五种观点认为股东对外转让股权, 如果没有经其他股东过半数同意, 并不影响股东转让股权的权利, 属于可撤销的合同。本文认为, 对于该问题应当适用《民法通则》、《合同法》、《公司法》的有关规定进行综合判断。合同存在多种效力, 股权对外转让合同也存在多种效力, 包括:有效、无效、可变更或可撤销、效力待定。

《公司法》第72条使用了“应当”二字, 说明该条属于义务性规范, “义务性规范具有强制性, 社会关系主体必须遵守义务性规范, 人们的行为必须和法律的要求相一致, 否则就须承担否定性法律后果。”表面看来, 有限责任公司股东未取得其他股东过半数同意对外转让股权符合《合同法》第52条之“违反法律、行政法规的强制性规定的合同”, 当属无效的合同, 其实不然。《合同法》第52条所称的“强制性规定”指的是“效力性强制性规定”, “是指订立的合同, 其形式、内容、目的中任何一项违反了法律、行政法规的强制性规定或者禁止性规定。”《公司法》第72条规定的“应当取得其他股东过半数同意”是程序性规定, 不是合同的形式、内容、目的的规定, 因此, 一般情况下, 未取得其他股东过半数同意对外转让股权合同不属无效的合同。当然也不符合合同法之效力待定合同、可变更或可撤销合同的原理和规定。因此, 有限责任公司股权对外转让合同只要符合民事法律行为有效的条件 (行为人具有相应的民事行为能力;行为人意思表示真实;不违反法律的强制性规定和社会公共利益) , 当属有效的合同。本文赞同第一种观点, 股权转让合同原则上从成立时生效, 不受其他股东是否同意的影响。

但是, 有限责任公司兼有资合和人合的特点, 特别强调股东之间的相互信任, 对股东往往有特别的要求。外人加入公司可能动摇股东之间的相互信任, 引起原有股东和新加入股东的磨合和冲突, 对公司的运营造成不利的影响。考虑有限责任公司的人合性质, 为维护公司原有股东的利益和保持公司的正常运营, “《公司法》应明确确立类似于合同保全制度的公司人合性保全制度, 赋予公司和其他股东对这类合同的撤销权。”

(二) 前置性程序之二:尊重本公司其他股东同等条件下的优先购买权

此程序对有限责任公司股权对外转让合同效力的影响, 理论界素有不受影响说、合同无效说、可变更或可撤销说等观点。众多学说观点在此不在赘述。

实践中, 有限责任公司股东对外转让股权时, 不尊重其他股东优先购买权的情形比较普遍, 也是产生股权转让纠纷的重要原因。不尊重其他股东优先购买权的表现主要有:在对外转让股权时, 未告知其他股东股权转让事宜;在对外转让股权时, 未经其他股东过半数同意;在对外转让股权时, 未向其他股东如实告知有关转让事宜等。

根据《公司法》的规定, 有限责任公司股东对外转让股权, 取得本公司其他股东的过半数同意, 是必须履行的法定程序。股东在对外转让股权时未告知或未如实告知其他股东股权转让的事项, 造成了对其他股东优先购买权的侵害。但鉴于股东对外转让股权的事实已定, 其他股东是否有意向购买该股权并不确定, 优先购买权受到侵害的股东是否真正的行使该权利也不确定, 为维护交易秩序, 将此类股权转让合同界定为可变更、可撤销合同较为妥当。

享有优先购买权的股东可以自己的优先购买权受到侵害为由请求人民法院撤销该合同。股权对外转让合同被人民法院依法撤销后, 将产生无效合同的法律后果, 如返还已经交付的购买股权的资金等。为公司的稳定运行起见, , 须将该撤销权的行使期限进行限定, 可参照《合同法》的规定, 将此期间界定为1年, 自受让方的名字或名称被记载于公司股东名册之日起算。其他股东在提起撤销权诉讼时, 能否一并提起行使优先购买权的诉讼请求, 学者们也有不同的观点, 本文认为, 其他股东提起撤销之诉时, 可一并提出行使优先购买权的诉讼请求。

(三) 前置性程序之三:遵守公司章程

公司章程是股东共同制定的有关公司组织与活动的基本规则。对于公司章程的性质, 理论界存在不同的看法, 日本、韩国、台湾地区等大陆法系将其视为公司内部的自治法规, 而英国、美国等英美法系国家则多的将其视为股东之间的合同。但无论将其定位为自治法规还是商事合同, 有一点是共同的:公司章程具有很强的自治性色彩。

有限责任公司允许公司章程对股东对外转让其股权作出另外规定。公司章程的另外规定主要有两种:一是公司章程规定的转让程序较《公司法》第72条宽松, 比如, 有的公司章程规定:本公司的股东对外转让股权时, 其他股东不得主张行使优先购买权等;此种规定可以视为其他股东权利的预先放弃, 该规定有效, 拟转让股权的受让方可直接通过股权转让合同取得股权;二是公司章程规定的转让程序较《公司法》第72条更为严格, 比如, 有的公司章程规定:未经全体股东一致同意不得转让股权;股权转让必须经过某大股东同意;或经董事长、董事会的同意, 或经公司股东会三分之二以上有表决权的股东同意等等, 应认定该公司章程的规定有效。如果有限责任公司股东违反章程的限制性规定与他人签订股权转让合同的, 该合同无效。

(四) 前置性程序之四:履行法律、行政法规规定的批准、登记手续

批准登记手续与合同的效力之间的关系比较复杂。有的合同需要履行规定的批准登记后方可成立;有的合同需要履行规定的批准登记手续后方可生效;有的合同需要履行规定的批准登记手续后方可有效;有的合同需要履行规定的批准登记手续, 但批准登记手续跟合同的成立、生效、有效没有关系。纵观《公司法》及其司法解释, 并未有规定股权转让合同需要经国家批准登记方可有效或生效。因此, 对于不涉及国家利益、社会公共利益的股权转让合同, 无需履行批准登记手续, 但对于涉及国家利益、社会公共利益的股权转让合同, 应履行此程序。

三、后置性行程序对有限责任公司股权对外转让合同效力的影响

(一) 后置性程序之一:变更工商登记

按工商登记的效能为标准, 可以将工商登记分为设权性登记与宣示性登记。设权性登记的效能是创设权利, 未经工商登记, 权利不得生成;宣示性登记的效能在于宣示已经存在的权利, 这种登记产生对抗效能, 不经登记不能对抗善意第三人。

按公司法的理论, 股权的工商变更登记应属宣示性登记。公司的股东信息属于法定的登记信息, 能否向公司以外的人主张股东身份, 取决于在公司登记机关能否查询到该股东的相应信息;因此, 只要符合法定转让条件, 受让方即可取得转让股东的既有股权, 成为公司实质意义上的股东, 至于受让股东的股权能否行使, 能否向公司以外的人主张, 则取决于是否对该次股权转让事项进行了变更登记。

(二) 后置性程序之二、之三、之四:修改股东名册;修改公司章程;注销原出资证明书、签发新出资证明书

《公司法》第74条规定:“公司应当注销原股东的出资证明书, 向新股东签发出资证明书, 并相应修改公司章程和股东名册中有关股东及其出资额的记载。对公司章程的该项修改不需再由股东会表决。”因此, 此三项后置性程序是《公司法》赋予公司的义务。公司是否履行此三项义务对股权转让合同的效力没有影响。

参考文献

[1]奚晓明.中国民商审判 (第1卷) [M].北京:人民法院出版社, 2002.

[2]邹海林.股东向股东以外的人转让出资行为辨析[N].人民法院报, 2003-06-20 (理论专版) .

[3]虞政平.股权转让协议的效力审查[J].法律适用, 2003 (09) .

[4]王欣新, 赵芬萍.三论有限责任公司股权转让中的法律问题[N].人民法院报, 2003-05-09.

[5]卢运辉, 彭志刚.经济法[M].北京:中国发展出版社, 2011 (01) .

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论合同转让中仲裁协议的效力 篇3

关键词：仲裁协议；债务承担；债权让与

中图分类号：D997.4 文献标志码：A文章编号：1002-2589 （2011） 17-0103-02

在国际商事交易中，当事人订立合同后将其合同项下的权利或义务转让给第三人的情况是很常见的，但如果合同是含有仲裁协议条款，当合同转让给第三人时，该仲裁条款是否也应同时转让给第三人，则是一个有争议的问题。先行的国际商事仲裁立法和国际公约均未对此问题作出明确规定，各国的司法实践也不尽相同。

一、仲裁协议转让的理论

在国际商事交易中，当事人订立合同之后将其合同项下的权利或义务转让给第三人的情况是很常见的，理论上也没有太大争议。但是如果合同中含有仲裁条款，合同的当事人将其权利或义务转让给第三方时，该仲裁条款是否同时转让给第三人？换言之，第三人是否应受该仲裁条款的约束？这个问题在理论上尚存争议，各国的做法也各不相同。下面就理论上的分歧作一归纳。

1、支持国际商事仲裁条款与主合同同时转让的理论

仲裁协议同合同一样，其效力仅及于合同当事方，而合同的效力只有在当事人合意之下才能及于第三人。因此，仲裁协议作为合同的一种，是否应当对第三人产生效力的问题，归根到底就是仲裁协议是否可以因当事人的合意对第三人产生效力的问题。仲裁协议从本质上来说就是一种契约，且是一种实体法上的契约。从契约的相对性原则来讲，仲裁协议仅仅在双方当事人之间有效力。但随着仲裁实践和仲裁理论的发展，当前的主流做法则认定，在特定情况下仲裁协议对未签署仲裁协议的当事人也产生约束力。

实践中，有许多国家采取仲裁协议与主合同同时转让的做法。在美国法中，涉及仲裁条款转让的多数案件均是在整个合同转让时讨论的。在转让整个合同的情况下，美国法院认为，仲裁条款随主合同一同转让，主合同中关于仲裁条款的规定均可以用来抗辩受让人。法国对仲裁条款的转让无专门规定，法院一般判定在主合同转让时，仲裁协议自动转让。在瑞士，除非某些特殊情况，仲裁协议也应当与其他的权利一同转让。

2、反对国际商事仲裁条款与主合同同时转让的理论

反对国际商事仲裁条款与主合同同时转让的观点主要是基于以下几方面原因。

（1）仲裁协议的独立性

从仲裁条款独立性来看，合同中的仲裁条款是与合同不同的单独协议，仲裁条款独立于合同的其他条款而存在，不因合同其他条款无效而无效，也不因合同本身的存在与否受到任何影响。因此，当主合同转让时，仲裁条款不随主合同转让而转让，除非双方当事人同意此项转让。

但是，依据仲裁条款提起仲裁的权利应当与其他从权利一样随着主债权的转让而转让。如果争议一方能够在争议出现后，随便以合同无效或不成立对抗仲裁管辖权，那么仲裁条款也就事实上失去其约束力。因此，独立性是为了保证仲裁程序的顺利开始，而仲裁条款的转让则是为了保证仲裁程序的顺利完结，以仲裁条款自治性反对仲裁条款随合同转让自动转让是不合理的。

（2）缺乏书面仲裁协议

仲裁是基于双方的合意而产生的协议。各国仲裁法与国际上有关的公约均要求仲裁协议是书面的方为有效。双方当事人如果没有在书面的仲裁协议上签字，就不受仲裁协议的约束。但是随着商业实践的发展，这一要求已逐渐放宽，许多国家和地区已经确认或者正逐步接受一些没有签字的仲裁协议的效力。所以以需要书面仲裁协议来反对仲裁协议的自动转让的说服力不强，也不符合放松仲裁协议形式要求的国际趋势。

二、不同情形下仲裁协议的效力

合同的转让，准确地说是合同权利、义务的转让，指在不改变合同关系内容的前提下，合同关系的一方当事人依法将其合同的权利和义务全部或者部分地转让给第三人的法律行为。合同转让分为合同承受、债权让与和债务承担三种情形，若合同出让人与合同相对方之间在原合同中订有仲裁条款，那么对该仲裁协议效力的确认应区别对待。

1、合同承受时仲裁条款的效力认定

合同的承受又称合同概括转让，即合同的整体权利义务全部转让给受让人。在合同承受中，合同的转让人经合同另一方或者其他方当事人的同意，将其在合同中的权利义务概括移转给受让人，如果原合同中订有仲裁条款，该仲裁条款对合同的受让人与合同的其他方当事人具有约束力，除非在合同的转让过程中，受让人或合同的其他方当事人有相反的意思表示。即在合同承受的情况下，适用的是仲裁条款“自动移转规则”(Antomatic Assignment Rule)。这是国际上的普遍做法。

2、债务承担时仲裁条款的效力问题

在合同债务承担的情况下，与合同承受的情形类似，债务人转让债务同样需要得到合同的另外一方当事人的同意，因此，原合同中的仲裁条款对受让人和债权人应当具有约束力，除非受让人或者债权人双方或者一方有相反的意思表示。对于合同债务承担，各国一般都规定：债权人的同意是使债务承担有效的最主要条件。债权人同意债务转移，债权人若愿意继续采取仲裁方式保障自己的合法权益，在其明示同意债务转移时就视为同意仲裁条款一并转移给受让人。若债权人未明示同意，同时在合理期限内未作出有相反意思表示的特别声明或保留，也视为债权人同意原债务人将仲裁条款中的权利义务随合同债务一并转移给受让人。因此，原合同中的仲裁条款对受让人和债权人应当具有约束力，除非受让人或债权人双方或者一方有相反的意思表示。

3、债权让与时仲裁条款的效力认定

这种情形在国际上争议较多，各国做法不一。在合同权利转让的情况下，各国大多规定转让不需债务人同意，而只要对债务人通知即可对其生效。所以，大多数国家否定了仲裁条款对受让人和债务人的效力。但是，近来也有国家承认在债权让与时，原合同中的仲裁条款对受让人和债务人即合同的另外一方当事人同样有效。法院和仲裁庭对此种情况下仲裁条款自动转让原则的论述主要从以下两个方面进行：（1）将仲裁条款视为基础合同的从属权利。仲裁协议作为主合同的一个组成部分，唯一的目的是保障合同权利的实现，由此产生的权利与义务属于合同的附属权利，应当与合同其他条款项下的权利处于相同的法律地位，受附属权利转让规则的支配。因此在主合同转让时应该自动转让。（2）对各方公平合理的期待进行分析。合同权利的转让仲裁条款自动转让并不损害相关当事人对合同的公平合理预期。从债务人的角度分析，债务人与债权人之间合意达成仲裁就意味着仲裁不仅是其应当承担的义务，也是其享有的权利。债务人的义务在原合同权利转让后一般并没有实质地改变。如果仲裁条款不能自动转让，那么只要原合同当事人将合同权利转让给第三人，他就可以逃避仲裁的义务，这样仲裁条款就没有任何意义了。从债务人权利的角度而言，原合同当事人达成仲裁协议有理由认为债务人本来是希望以仲裁的方式来解决履行合同产生的争议的。如果仲裁条款不能自动转让，债务人就必须通过诉讼解决争议，其仲裁解决争议的合理期待就要落空。从受让人权利角度看，只要转让合同有效，他所受让的合同权利就应该得到保护，没有理由认为受让人就其受让的权利所受到的保护要比转让人少，故在一项转让中，仅仅让与合同权利而不转让对该权利的保护是难以想象的。从受让人义务分析，受让人不应当被置于比转让人更优越的地位，如果原合同对债权所附加的条件之一是以仲裁方式解决有关争议，那么受让人无权摆脱仲裁的约束。

三、结论

无论从仲裁的产生来看，还是从世界各国的普遍实践来看，仲裁制度的最根本属性在于尊重当事人的自主意志，实行当事人意思自治原则。当事人意思自治原则是指当事人在选择解决他们之间纠纷的方式上拥有一定的意思自治，这种意思自治不仅受到法律的保护和尊重，而且当事人自己也要受到自己选择的制约。在国际国内民商事争议解决机制中，仲裁所具有的合同因素就体现了当事人意思自治这一原则。“无合意则无仲裁”是由当事人意思自治原则决定的，根据仲裁协议进行仲裁是一个合意的过程，前提是当事人一致认可以其选定的方式解决他们之间的争议。从表面上看，对仲裁合意的要求形成了国际商事仲裁条款转让强有力的阻碍，因为原仲裁条款中没有也不可能表现出非转让方当事人与受让人之间的仲裁合意，如果仲裁条款签字方在未经受让人同意的情况下将仲裁义务强加给他，那么受让人的权利就会受到侵害，使其不能享有通过公正和公开的法院审判维护自己权利的自由，也就否定了他应得的法律援助。但实际上，国际商事仲裁条款转让并没有否定“无合意则无仲裁”这一基本定律，恰恰相反，确定仲裁条款对受让人和非转让方合同当事人的约束力，必须以当事人意图为基础，因为在国际商事合同发生转让的情况下，通常在转让人和非转让方合同当事人之间达成的仲裁条款中根本没有提及该仲裁条款对受让人的效力，在合同转让后，就必须借助对当事人合意的推定来实现仲裁对当事人合意的要求。在国际商事合同转让中，不论从常理还是法律的观点看，合同当事人都可以在授予受让人权利时加以一定限制。合同转让，其中的仲裁条款是否一同转让，是转让协议的解释问题，归根结底，这一解释要服从当事人的意愿。在合同转让时，如果转让人、受让人和非转让方合同当事人明确改变或排除了合同中的仲裁条款，原仲裁条款对受让人不具有拘束力，反之，则对受让人有拘束力。

对受让人而言，当债务人与转让人之间的合同载有仲裁条款时，受让人有合理的机会考虑在其受让了合同权利，取得债权人的地位时，通过仲裁解决他和债务人之间的争议对他是否有利。如果他不愿接受仲裁条款，他就应当在合同转让时向转让人表示反对继续适用仲裁条款；否则，他就应当受仲裁条款的约束。

参考文献：

[1]谭兵.中国仲裁制度研究[M].北京:法律出版社,1995.

[2]崔建远.合同法[M].北京:法律出版社,2000.

[3]赵秀文.国际商事仲裁及其适用法律研究[M].北京:北京大学出版社,2002.

[4]乔欣.比较商事仲裁[M].北京:法律出版社,2004.

[5]于喜富.国际商事仲裁的司法监督与协助——兼论中国的立法 与司法实践[M].北京:知识产权出版社,2006.

[6]张圣翠.国际商事仲裁强行规则研究[M].北京:北京大学出版社,2007.

[7]顾华宁.国际商事仲裁条款转让问题研究——基于国际商事合同转让[D].西南政法大学,2003.

[8]赵健.长臂的仲裁协议——论仲裁协议对未签字人的效力[J]. 仲裁与法律,2000,(1).

转让合同:债权债务转让协议 篇4

乙方：深圳-------

有限公司

丙方：深圳--------有限公司

协议签订时间：2009年5月31日

协议签订地点：深圳市

截至2007年12月31日止，甲方欠乙方的债务总计人民币656.98万元;丙方欠甲方的债务总计人民币3,657.18万元。现甲乙丙三方就各方之间的债务清偿问题相互协商一致，达成如下协议：

一、甲方同意将其对丙方的债权中的人民币656.98万元以人民币656.98万元的价格转让给乙方，乙方愿意受让此项债权。

二、上述第一条中债权转让的价款由乙方将其对甲方的债权人民币656.98万元予以抵偿。

三、上述债权转让后，乙方取代甲方享有对丙方人民币656.98万元的债权，享有法律规定的债权人的相关权利，丙方直接向乙方偿还债务，承担法律规定的债务人的相关义务。

四、丙方同意在本协议上签字以确认知悉上述甲乙双方对上述债权的转让事宜。

五、经上述债权转让和债权抵偿后，甲方与丙方之间的债权债务将抵销人民币656.98万元，乙方与甲方之间的债权债务将抵销人民币656.98万元，抵消后乙方享有对丙方人民币656.98万元的债权。

六、本协议的未尽事宜，依《中华人民共和国合同法》之规定。

七、本协议自甲、乙、丙三方当事人签章后生效。

八、本协议一式叁份，甲、乙。丙三方各执壹份。

甲方：深圳-----有限公司(签章)

乙方：深圳-------有限公司(签章)

公司股权转让合同协议 篇5

有限责任公司，股份有限公司，外商投资公司 王辉

2009-08-17 分类 作者

发文日期

正文内容:

THIS AGREEMENT dated as of April 30, 2003 among The Wackenhut Corporation, a Florida corporation(“Wackenhut”), Tuhnekcaw, Inc., a Delaware corporation and a wholly?owned subsidiary of Wackenhut(“TUHNEKCAW”), Group 4 Falck A/S, a corporation organized under the laws of Denmark(“GROUP 4 FALCK” and, together with Wackenhut and Tuhnekcaw, the “SELLERS”), and Wackenhut Corrections Corporation, a Florida corporation(the “PURCHASER”).Wackenhut, Tuhnekcaw, Group 4 Falck and the Purchaser are herein referred to individually as a “PARTY” and collectively as the “PARTIES.”

WITNESSETH:

WHEREAS, as of the date hereof, Tuhnekcaw owns of record, and Group 4 Falck and Wackenhut Beneficially Own, 12,000,000 shares of the Purchaser?s common stock, par value $.01 per share(the “COMMON STOCK”);

WHEREAS, the Sellers desire to sell, and the Purchaser desires to purchase, all of the shares of the Purchaser?s Common Stock owned by the Sellers on the terms and subject to the conditions set forth in this Agreement;

WHEREAS, the Board of Directors of the Purchaser(the “BOARD”), at a meeting duly called and held upon the recommendation of an Independent Committee of the Board(the “INDEPENDENT COMMITTEE”), has adopted a resolution authorizing this Agreement

and the transactions contemplated hereby;and

WHEREAS, the Independent Committee has received an opinion dated April 30, 2003, from Legg Mason Wood Walker, Incorporated, the financial advisor to the Independent Committee, that the consideration being paid in connection with the transactions contemplated by this Agreement is fair from a financial point of view to all holders of the Purchaser?s Common Stock other than the Sellers.NOW, THEREFORE, the Parties hereto agree as follows:

这是一个股权转让协议，作为前言部分，也就是开场白，介绍了合同的主体（卖方为三方，分别是Wackenhut、Tuhnekcaw和GROUP 4 FALCK，买方为Wackenhut Corrections Corporation）、签约时间以及背景情况，值得注意的是，这里摒弃了常见的关于合同对价（consideration之类）的套话，直接过渡引出协议正文。这部分内容对于读者有重要的参考价值。

ARTICLE 1

DEFINITIONS

Section 1.01.DEFINITIONS.The following terms, as used herein, shallhave the following meanings:

“ACQUISITION PROPOSAL” means any offer or proposal for, or any indication of interest in, a merger or other business combination involving the Purchaser or any Subsidiary of the Purchaser or the acquisition of any equity interest in, or a substantial portion of the assets of, the Purchaser or any Subsidiary of the Purchaser.“AFFILIATE” means, with respect to any Person, any other Person directly or indirectly controlling, controlled by, or under common control with such Person;PROVIDED THAT for the purposes hereof

none of the Sellers shall be deemed an Affiliate of the Purchaser.For the purpose of this definition, the term “control”(including with correlative meanings, the terms “controlling”,“controlled by” and “under common control with”), as used with respect to any Person, shall mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such Person, whether through the ownership of voting securities, by contract or otherwise.“APPLICABLE CLAIMS” has the meaning set forth in Section 5.03(c)of this Agreement.“BENEFICIAL OWNERSHIP” and “BENEFICIALLY OWN” shall be determined in accordance with Rules 13d-3 and 13d-5 under the Exchange Act.“BOARD” has the meaning set forth in the recitals to this Agreement.“BUSINESS DAY” means any day except a Saturday, Sunday or other day on which commercial banks in New York or Florida are authorized by law to close.“CLOSING” has the meaning set forth in Section 2.02 of this Agreement.“CLOSING DATE” means the date of the Closing.“COMMON STOCK” has the meaning set forth in the recitals to this Agreement.“DAMAGES” has the meaning set forth in Section 8.02(a)of this Agreement.“EXCHANGE ACT” means the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder.“FINANCING LETTERS” means the letters dated April 30, 2003 attached hereto as Exhibit A.“GROUP 4 FALCK” has the meaning set forth in the preamble to this Agreement.“INDEMNITY AGREEMENT” means that certain Indemnity Agreement, dated as of December 9, 2002, by and among Wackenhut, the Trustee of the Wackenhut Corporation Group Insurance Program of Employees and Dependents, and the Purchaser, relating to certain employee health care benefit claims.“INDEPENDENT COMMITTEE” has the meaning set forth in the recitals to this Agreement.“LETTER AGREEMENT” means that certain letter agreement dated as of March 7, 2002, between the Purchaser and Group 4 Falck, relating to a potential sale of the Purchaser?s interest in its joint venture in the United Kingdom.“LIEN” means, with respect to any property or asset, any mortgage, lien, pledge, charge, security interest, encumbrance or other adverse claim of any kind in respect of such property or asset.“NON?SOLICITATION AGREEMENT” means the Covenant of Indemnification, Release and Non?Solicitation Agreement, dated as of September 18, 2002, between Wackenhut and the Purchaser, relating to certain matters between Wackenhut and the Purchaser.“PARTY” has the meaning set forth in the preamble to this Agreement.“PERSON” means an individual, corporation, partnership, limited liability company, association, trust or other entity or organization, including a government or political subdivision or an agency or instrumentality thereof.“PURCHASE PRICE” has the meaning set forth in Section 2.01 of this Agreement.“PURCHASER” has the meaning set forth in the preamble to this Agreement.“PURCHASER INDEMNIFIED PERSON” has the meaning set forth in Section 8.02(a)of this Agreement.“RELATED AGREEMENTS” means contracts, agreements, arrangements or understandings between or concerning the Sellers or their Affiliates, on the one hand, and the Purchaser or its Affiliates, on the other hand.“SAFEGUARDS AGREEMENT” means the Agreement dated March 7, 2002, among the Purchaser, Wackenhut and Group 4 Falck, as amended from time to time, relating to the conditions under which the Purchaser approved Group 4 Falck?s acquisition of Wackenhut.“SELLER INDEMNIFIED PERSON” has the meaning set forth in Section 8.02(b)of this Agreement.“SELLERS” has the meaning set forth in the preamble to this Agreement.“SENIOR SELLER OFFICERS” means(i)the senior officers of Wackenhut and(ii)Soren Lundsberg?Nielsen and Lars Norby Johansen.“SERVICES AGREEMENT” has the meaning set forth in Section 5.03(a)of this Agreement.“SHARES” means 12,000,000 shares of Common Stock owned, as of the date hereof, by the Sellers.“SOFTWARE AGREEMENT” has the meaning set forth in Section 5.03(a)of this Agreement.“SUBSIDIARY” means any Person of which securities or other ownership interests having ordinary voting power to elect a majority of the board of directors or other persons performing similar functions are at the time directly or indirectly owned by any Party.“TUHNEKCAW” has the meaning set forth in the preamble to this Agreement.“VOTING SECURITIES” means all securities of the Purchaser entitled, in the ordinary course, to vote in the election of directors of the Purchaser.“WACKENHUT” has the meaning set forth in the preamble to this Agreement.这部分是定义条款，复杂的交易，其协议中的定义条款往往很长。包含了协议中使用的定义。这些定义是协议各方对协议中某些用语的准确描述，定义具有法律效力，能使法院据以确定协议方对所用术语理解的实质内容。其中“Affiliate”的定义尤为典型，在其他种类的商务合同中也很常见。有兴趣的朋友可以试着翻译一下，很考验译者的理解和表达能力。

ARTICLE 2

PURCHASE AND SALE

Section 2.01.PURCHASE AND SALE.Upon the terms and subject to the conditions of this Agreement, the Sellers agree to sell to the Purchaser, and the Purchaser agrees to purchase from the Sellers, the Shares at the Closing.The purchase price for the Shares(the “PURCHASE PRICE”)is $132,000,000.The Purchase Price shall be paid as provided in Section 2.02.Section 2.02.CLOSING.The closing(the “CLOSING”)of the purchase and sale of the Shares hereunder shall take place at the offices of Akerman Senterfitt, One Southeast Third Avenue, 28th Floor, Miami, Florida 33131, as soon as possible, but in no event later than four Business Days, after satisfaction(or waiver by the Party entitled to the benefit of such condition)of each of the conditions set forth in Article 7.At the Closing:

(a)The Purchaser shall deliver to the Sellers the Purchase Price in immediately available funds by wire transfer to an account designated by the Sellers, by notice to the Purchaser, which notice shall be delivered not later than two Business Days prior to the Closing Date.(b)The Sellers shall deliver to the Purchaser a certificate or certificates for the Shares duly endorsed or accompanied by stock powers duly endorsed in blank, with any required transfer stamps affixed thereto.(c)Group 4 Falck will deliver to the Purchaser the resignations of all directors of the Purchaser designated by Group 4 Falck from their positions as directors.这一条是交易的核心，对股权转让的标的、支付价格以及成交的时间、地点和条件以及成交时各方的义务作出了规定。买方支付转让价款，卖方提交股权凭证，Group 4 Falck向买方提交其指定董事的辞呈。需要注意的是第2.02条提及的第7条的conditions，是指交易的前提条件，只有该等条件得以满足或被放弃，交易才可成交。通常在股权转让协议中都会作如此约定。

ARTICLE 3

REPRESENTATIONS AND WARRANTIES OF THE SELLERS

The Sellers, jointly and severally, represent and warrant to the Purchaser that:

Section 3.01.CORPORATE EXISTENCE AND POWER.Each is a company duly organized and validly existing under the laws of its jurisdiction of organization, and has all corporate powers and all material governmental licenses, authorizations, permits, consents and approvals required to carry out the transactions contemplated by this Agreement.Section 3.02.OWNERSHIP OF SHARES.The Sellers or their wholly?owned Subsidiaries are the record and beneficial owners of the Shares, and will transfer and deliver to the Purchaser at the Closing valid title to the Shares free and clear of any Lien or any other limitation or restriction.The Sellers Beneficially Own 12,000,000 shares of Common Stock, in the aggregate, and none of the Sellers nor any of their Affiliates Beneficially Own any securities of the Purchaser other than such 12,000,000 shares of Common Stock.Section 3.03.AUTHORIZATION;NO BREACH.The execution, delivery and performance of this Agreement by each of them and the consummation of the transactions contemplated hereby are within their powers and have been duly authorized by all necessary action on their part, including without limitation any requisite approval of their shareholders.This Agreement has been duly and validly executed by them and constitutes a legal, valid and binding obligation of them, enforceable against them in accordance with this Agreement?s terms.The execution, delivery and performance by them of this Agreement and the consummation of the transactions contemplated hereby, do not and will not,(i)conflict with, violate or result in a default under or breach of,(ii)result in the creation of any Lien, right or obligation of Purchaser, or require any payment by Purchaser, relating to the Shares pursuant to or(iii)require any authorization, permit, filing, consent, approval, exemption or other action by or notice or declaration to, or filing with, any court or administrative or governmental body or agency of any jurisdiction pursuant to,(iv)the certificate of incorporation, bylaws or other organizational documents of either of them,(v)any law, statute, rule, regulation, order, judgment or decree to which either of them, any of their Subsidiaries or any of their directors or executive officers is subject, or(vi)any material agreement or material instrument to which either of them, any of their Subsidiaries or any of their directors or executive officers is a party or subject;except for any filings that may be required under applicable securities laws or stock exchange rules and regulations.Section 3.04.NO OTHER AGREEMENTS.To the knowledge of the Senior Seller Officers, other than the Safeguards Agreement, the Letter Agreement and the other agreements referred to in Section 5.03 hereof, there are no Related Agreements.Section 3.05.FINDER?S FEES.Except for Lehman Brothers, whose fees will be paid by the Sellers, there is no investment banker, broker, finder or other intermediary which has been retained by or is authorized to act on behalf of any of them or any of their Affiliates which might be entitled to any fee or commission from them or any of their Affiliates as a result of or upon consummation of the transactions contemplated by this Agreement.ARTICLE 4

REPRESENTATIONS AND WARRANTIES OF THE PURCHASER

The Purchaser represents and warrants to the Sellers as follows:

Section 4.01.CORPORATE EXISTENCE AND POWER.The Purchaser is a corporation duly organized, validly existing and in good standing under the laws of Florida, and has all corporate powers and all material governmental licenses, authorizations, permits, consents and approvals required to carry out the transactions contemplated by this Agreement.Section 4.02.AUTHORIZATION;NO BREACH.The execution, delivery and performance by the Purchaser of this Agreement and the consummation of the transactions contemplated hereby are within the Purchaser?s powers and have been duly authorized by all necessary action on the part of the Purchaser.This Agreement has been duly and validly executed by the Purchaser and constitutes a legal, valid and binding obligation of the Purchaser, enforceable against it in accordance with this Agreement?s terms.Subject to the receipt of funds specified in the Financing Letters, the execution, delivery and performance by the Purchaser

of this Agreement and the consummation of the transactions contemplated hereby and thereby, do not and will not,(ⅰ)conflict with, violate or result in a default under or breach of or(ⅱ)require any authorization, permit, filing, consent, approval, exemption or other action by or notice or declaration to, or filing with, any court or administrative or governmental body or agency of any jurisdiction pursuant to,(ⅲ)the Purchaser?s Amended and Restated Certificate of Incorporation or By?laws or(ⅳ)any law, statute, rule, regulation, order, judgment or decree to which the Purchaser, any of its Subsidiaries or any of its directors or executive officers is subject;except for any filings that may be required under applicable securities laws or stock exchange rules and regulations.The Purchaser has a good faith belief that, prior to July 31, 2003, it shall have obtained any and all consents(including, without limitation, those consents required to be obtained pursuant to Section 7.02(c)hereto)necessary under any material agreement or material instrument to which the Purchaser, any of its Subsidiaries or any of its directors or executive officers is a party or subject, for the performance by the Purchaser of this Agreement and the consummation of the transactions contemplated hereby.Section 4.03.FINANCING.The Purchaser has delivered to Group 4 Falck a correct and complete copy of the Financing Letters.Other than the Financing Letters and an associated fee letter(which fee letter contains no term contrary to any of the terms of the Financing Letters), there are no contracts, agreements, arrangements or understandings, in each case whether oral or written, between the Purchaser and the counterparties to the Financing Letters or any of their Affiliates that relate to this Agreement or the transactions contemplated hereby.Assuming receipt of the funds specified in the Financing Letters on the terms thereof, the Purchaser acknowledges that it will have, at or prior to the Closing, available lines of credit or other sources of funds to enable it to make payment of the Purchase Price and all other fees and expenses

required to be paid by it in accordance with this Agreement.Section 4.04.NO OTHER AGREEMENTS.To the knowledge of the senior officers of the Purchaser, other than the Safeguards Agreement, the Letter Agreement and the other agreements referred to in Section 5.03 hereof, there are no Related Agreements.Section 4.05.FINDERS? FEES.Except for Legg Mason Wood Walker Incorporated, whose fees will be paid by the Purchaser, and any fees payable by the Purchaser to parties specified in the Financing Letters, there is no investment banker, broker, finder or other intermediary which has been retained by or is authorized to act on behalf of the Purchaser or any of its Affiliates which might be entitled to any fee or commission from the Purchaser or any of its Affiliates as a result of or upon consummation of the transactions contemplated by this Agreement.Section 4.06.SOLVENCY.The Purchaser believes that it currently meets and, after giving effect to the transactions contemplated by this Agreement(including payment of fees related thereto), that it will meet, the solvency test set forth in Section 607.06401(3)of the Florida Business Corporation Act.第3条和第4条是股权转让双方的陈述和保证，内容大体对等相同，大多涉及缔约、履约资格和能力。股权转让类的协议通常会有比较详尽的陈述和保证条款。其中第4.06条为买方对卖方关于偿付能力的陈述和保证，即其现在以及本协议之交易生效后都会满足佛罗里达州商业公司法案 Section 607.06401(3)规定的偿付能力测试。也就是买方陈述保证有支付交易价款的能力。“Finder”在此等陈述和保证条款中的意思是指介绍商业机会的服务商，它不同于broker, finder只介绍商业机会而不参与磋商等活动。

ARTICLE 5

CERTAIN COVENANTS OF THE PARTIES

Section 5.01.REASONABLE BEST EFFORTS.Subject to the terms and conditions of this Agreement, each of the Parties agrees that it will use its reasonable best efforts to take, or cause to be taken, all actions and to do, or cause to be done, all things necessary or desirable under applicable laws and regulations to consummate the transactions contemplated by this Agreement;PROVIDED THAT in no event shall the Purchaser be required to pay costs and expenses in connection with arranging any financing in connection with the transactions contemplated hereby(or any alternative financing)in excess of the costs and expenses contemplated by the Financing Letters or agree to financing terms that differ in a manner adverse to the Purchaser from those contemplated by the Financing Letters.Section 5.02.PUBLIC ANNOUNCEMENTS.The Parties agree to consult with each other before issuing any press release or making any public statement with respect to this Agreement or the transactions contemplated hereby and will not issue any such press release or make any such public statement prior to such consultation;PROVIDED, HOWEVER, that, in the case of any press release or public statement that may be required to be issued under any applicable law or listing agreement with any securities exchange, a Party shall be deemed to have satisfied its obligations under this Section 5.02 by using its reasonable best efforts(after giving due regard to all the relevant circumstances)to consult with the other Parties hereto prior to issuing any such press release or public statement.Section 5.03.TERMINATION OF CERTAIN AGREEMENTS.The Sellers and the Purchaser agree as follows:

(a)(ⅰ)The Services Agreement between Wackenhut and Purchaser dated October 28, 2002(the “SERVICES AGREEMENT”)and the provision of Information Systems related services provided by Wackenhut to Purchaser thereunder, shall terminate as of December 31,2003, and thereafter no payments under such Services Agreement in respect of any period after December 31, 2003 shall be due or payable from Purchaser to Wackenhut;PROVIDED THAT, prior to and following the termination of the Services Agreement, Wackenhut shall reasonably cooperate with Purchaser to ensure a smooth transition in the transfer of Information Systems related services from Wackenhut to Purchaser.Notwithstanding anything in this Section 5.03(a)(i)to the contrary, it is understood and agreed that the Services Agreement shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.(ⅱ)All agreements relating to the sublease of the property located at 4200 Wackenhut Drive, Palm Beach Gardens, Florida 33410, from Wackenhut, as sublessor, to the Purchaser, as sublessee, shall be terminated effective as of the Closing Date, and no payments under any agreements relating to such sublease in respect of any period after the Closing Date shall be due or payable from the Purchaser to Wackenhut;it being understood and agreed that such agreements shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.(b)The Parties agree that the Safeguards Agreement and the Letter Agreement shall each terminate effective as of the Closing Date and shall be of no further force or effect, it being understood and agreed that such agreements shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms thereof.(c)Wackenhut will continue to handle all general liability, automobile and workers? compensation claims on behalf of the Purchaser and its Affiliates with occurrence dates prior to October 2, 2002.The Purchaser agrees that, for all claims with dates of loss prior to October 2, 2002 for which the Purchaser was or is an insured party under certain insurance policies reinsured by Titania Insurance Company of America(collectively, the “APPLICABLE CLAIMS”), it shall, consistent with its duties and obligations as an insured party, cooperate fully with Wackenhut and its Affiliates and any third party administrators, investigators, adjusters and attorneys in connection with the investigation, defense and resolution of any Applicable Claims.(d)The Parties agree that the Indemnity Agreement shall remain in effect in accordance with its terms notwithstanding this Agreement and the consummation of the Closing hereunder.(e)Except for Section 3 of the Non?Solicitation Agreement which shall terminate and be of no further force or effect as of the first anniversary of the Closing Date, the Parties agree that the Non?Solicitation Agreement shall remain in effect in accordance with its terms notwithstanding this Agreement and the consummation of the Closing hereunder, it being understood and agreed that the Non?Solicitation Agreement shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.The Purchaser further agrees that it shall abide by any and all otherwise applicable non?compete agreements between Wackenhut and employees of Wackenhut and its Affiliates.(f)The Parties agree that the Purchaser?s software licensing rights under the terms of that certain Master Software License Agreement, dated April 2, 1998, between Wackenhut and Infinium Software, Inc., as amended(the “SOFTWARE AGREEMENT”), shall remain in effect in accordance with the terms of the Software Agreement notwithstanding this Agreement and the consummation of the Closing hereunder, to the extent that the Purchaser complies with all of its obligations under the Software Agreement.Wackenhut covenants and agrees not to take any action adverse or detrimental to Purchaser?s licensing rights under the Software Agreement following the Closing.(g)Notwithstanding anything to the contrary in this Agreement, except as explicitly provided elsewhere herein, all Related Agreements shall terminate in connection with the consummation of the Closing hereunder in accordance with its terms, and all obligations under any Related Agreement pursuant to which one party thereto is obligated to guarantee or otherwise ensure the performance of any obligations or undertakings of the other party thereto to any other Person shall terminate as to each other concurrently therewith.Section 5.04.USE OF THE NAME “WACKENHUT”.(a)The Parties agree and acknowledge that the use of the name, trademark or service mark “Wackenhut” in all of its forms is, and shall remain, the sole property of Sellers and their Affiliates following the consummation of the Closing hereunder and, except as expressly provided in Section 5.04(b), none of the Purchaser or any of its Affiliates shall retain any rights(including without limitation any rights of use)therein.(b)Notwithstanding Section 5.04(a), the Purchaser and its Affiliates shall be permitted to use the name, trademark or service mark “Wackenhut” to the same extent they use them as of the date hereof for a period not to exceed one year following the Closing hereunder;PROVIDED THAT during such period Purchaser and its Affiliates shall use their respective reasonable best efforts to eliminate the use of the name “Wackenhut” from their operations as rapidly as possible.Notwithstanding the foregoing, with respect to its corporate name,(i)the Purchaser shall recommend in its 2004 proxy statement that its shareholders vote to amend the Purchaser?s articles of incorporation to eliminate “Wackenhut” from the Purchaser?s name at the Purchaser?s 2004 annual meeting of its shareholders and(ii)if the Purchaser continues to use the name “WCC”, it shall prior to the first anniversary of the Closing Date develop an alternative full name for the initial “W” in the name “WCC”.第5条是股权转让各方的某些约定，涉及了合理的最大努力、公告、某些与该交易有关协议的终止以及卖方商标标识的权属和使用。其中有关协议终止的情形规定得非常详尽，涉及服务协议（Services Agreement），分组协议（Sublease Agreement），保障协议（Safeguards Agreement），适用索赔（Applicable Claims），赔偿协议（Indemnity Agreement）,竞业禁止协议（Non?Solicitation Agreement）,软件协议（Software Agreement）和所有有关协议（Related Agreements）的终止情形。

ARTICLE 6

STANDSTILL

Section 6.01.ACQUISITION OF VOTING SECURITIES.Effective on and after the date hereof, the Sellers will not, and will not permit any of their Subsidiaries to, purchase or otherwise acquire, or agree or offer to purchase or otherwise acquire, Beneficial Ownership of any Voting Securities.Section 6.02.CERTAIN ACTIONS.Effective on and after the Closing Date, the Sellers will not, and will not permit any of their Affiliates to:

(a)make, or take any action to solicit, initiate or encourage, an Acquisition Proposal;

(b)seek to influence or control, in any manner whatsoever, the management or policies of the Purchaser;

(c)make, or in any way participate in, any “solicitation” of “proxies” to vote(as such terms are defined in Rule 14a-1 under the Exchange Act), solicit any consent or communicate with or seek to advise or influence any Person with respect to the voting of any Voting Securities or nominate, or solicit any votes or proxies for the nomination of, any directors with respect to the Purchaser;

(d)form, join or encourage the formation of any “group”(within the meaning of Section 13(d)(3)of the Exchange Act)with respect to any Voting Securities;

(e)call or seek to have called any meeting of the shareholders of the Purchaser;

(f)solicit, seek to effect, negotiate with or voluntarily provide any information to any other Person with respect to, or make any statement or proposal, whether written or oral, to the Board or otherwise make any public announcement(except as required by law or the requirements of any relevant stock exchange)whatsoever with respect to, any form of acquisition or business combination transaction involving the Purchaser or any significant portion of its assets, including, without limitation, a merger, tender offer, exchange offer or liquidation, or any restructuring, recapitalization or similar transaction with respect to the Purchaser;

(g)take any action that raises a significant risk that the Purchaser might be required to make a public announcement regarding a business combination, merger or other type of transaction described above;

(h)assist, advise or encourage any other Person in doing any of the foregoing;or

(i)request to amend, waive or not to enforce any provision of this paragraph, unless specifically invited by the Board to do so.Section 6.03.TERMINATION OF STANDSTILL PROVISIONS.The provisions of this Article 6 shall terminate upon the earliest to occur of any of the following:

(a)the written agreement of the Purchaser and the Sellers to terminate the provisions of this Article 6;

(b)the first anniversary of the Closing Date;or

(c)the termination of this Agreement in accordance with the provisions of Article 9 hereof.第6条是有关停滞期（Standstill）的规定，在此期间卖方及其关联方不得进行某些活动（诸如：作出或采取行动招徕、发起或怂恿收购议案；寻求以任何方式影响或控制买方的经营管理或领导决策；影响表决权证券的投票或提名买方的任何董事；成立或加入或怂恿成立表决权证券的任何集团；召集或企图召集买方股东会；有关买方的收购、兼并等交易的公布、声明等；采取任何可能导致要求买方必须公布涉及其的收购、兼并等交易的行动等等）来影响本股权转让，确保交易顺利成交。

ARTICLE 7

CONDITIONS TO CLOSING

Section 7.01.CONDITIONS TO OBLIGATIONS OF EACH PARTY.The obligations of each Party to consummate the Closing are subject to the satisfaction of the following conditions:

(a)No provision of any applicable law or regulation and no judgment, injunction, order or decree shall prohibit the consummation of the Closing.(b)No material proceeding challenging this Agreement or any of the transactions contemplated hereby or seeking to prohibit, alter, prevent or materially delay the Closing shall have been instituted by any Person before any court, arbitrator or governmental body, agency or official and be pending, which in the reasonable judgment of any Party, may reasonably be expected to cause such Party or any of its Affiliates, to incur or suffer any Damages;PROVIDED THAT such Party has received a written opinion of its counsel to such effect.Section 7.02.CONDITIONS TO OBLIGATION OF THE PURCHASER.The obligation of the Purchaser to consummate the Closing is subject to the satisfaction of the following further conditions:

(a)(i)The Sellers shall have performed in all material respects all of their obligations hereunder required to be performed by them on or prior to the Closing Date，(ii)the representations and warranties of the Sellers contained in this Agreement and in any certificate or other writing delivered by the Sellers pursuant hereto shall be true in all respects at and as of the Closing Date as if made at and as of such time, and

(iii)the Purchaser shall have received a certificate from the Sellers signed by the chief executive officer of each of the Sellers to the foregoing effect.(b)The Purchaser shall have received all funds contemplated in the Financing Letters on the terms set forth therein.(c)The Purchaser shall have obtained any consents required pursuant to the terms of any material agreements or instruments with its lenders or its customers and under any agreements specified by the counterparties to the Financing Letters or any of their Affiliates, including, without limitation, those agreements set forth in the list provided by the Purchaser to the Sellers on April 30, 2003, in each case in form and substance reasonably acceptable to the Purchaser.(d)The Purchaser shall be able to meet the solvency test set forth in Section 607.06401(3)of the Florida Business Corporation Act as of the Closing Date after giving effect to the consummation of the transactions contemplated by this Agreement(including payment of fees related thereto)and the Purchaser shall have received a certificate or opinion to that effect from an independent firm of nationally recognized standing customarily engaged in rendering such certificates or opinions.Section 7.03.CONDITION TO OBLIGATION OF THE SELLERS.The obligation of the Sellers to consummate the Closing is subject to the satisfaction of the following further conditions:

(a)The Purchaser shall have performed in all material respects all of its obligations hereunder required to be performed by it on or prior to the Closing Date.(b)The representations and warranties of the Purchaser contained in this Agreement and in any certificate or other writing delivered by the Purchaser pursuant hereto shall be true in all respects at and as of the Closing Date as if made at and as of such time.(c)The Sellers shall have received a certificate from the Purchaser signed by its chief executive officer to the foregoing effect.第7条就是上述提及的双方欲完成本股权转让交易需要满足的前提条件，涉及各自的陈述和保证（含证照的真实有效性）、无司法阻却（含讼累）、股权转让资金要求以及满足特定的条件--偿付能力测试（solvency test）等等，这些前提条件对于交易的成交非常重要，往往需要通过尽职调查加以佐证。

ARTICLE 8

SURVIVAL;INDEMNIFICATION

Section 8.01.SURVIVAL.The representations and warranties of the Parties hereto contained in this Agreement or in any certificate or other writing delivered pursuant hereto or in connection herewith, shall survive the Closing until the second anniversary of the Closing Date, except that the representations and warranties contained in Sections 3.01, 3.03, 4.01 and 4.02 shall survive indefinitely.Notwithstanding the preceding sentence, any representation or warranty in respect of which indemnity may be sought under this Agreement shall survive the time at which it would otherwise terminate pursuant to the preceding sentence, if notice of the inaccuracy or breach thereof giving rise to such right of indemnity shall have been given in reasonable detail to the Party against whom such indemnity may be sought prior to the time of such termination.The covenants and agreements of the Parties contained in this Agreement shall survive the Closing in accordance with their terms or, if no term is specified, indefinitely.Section 8.02.INDEMNIFICATION.（a）The Sellers, jointly and severally, hereby indemnify the Purchaser, any Affiliate of the Purchaser and any of their respective directors, officers, agents and employees(a “PURCHASER INDEMNIFIED PERSON”)against and agrees to hold each of them harmless from any and all losses, claims, damages, costs, liabilities or expenses(or actions, suits or proceedings in respect thereof), including, without limitation, reasonable expenses of investigation and reasonable attorneys? fees and expenses in connection with any action, suit or proceeding(“DAMAGES”)incurred or suffered by any Purchaser Indemnified Person, in each case arising out of any misrepresentation or breach of warranty, covenant or agreement made or to be performed by any of the Sellers pursuant to this Agreement.(b)The Purchaser hereby indemnifies the Sellers, any Affiliate of the Sellers and any of their respective directors, officers, agents and employees(a “SELLER INDEMNIFIED PERSON”)against and agrees to hold each of them harmless from any and all Damages incurred or suffered by any Seller Indemnified Person, in each case arising out of any misrepresentation or breach of warranty, covenant or agreement made or to be performed by the Purchaser pursuant to this Agreement.(c)Each Party agrees to promptly reimburse the other Parties hereto against any Damages arising out of any guarantee or other obligation or undertaking to third parties entered into prior to the date hereof(if any)if(x)the reimbursing Party was the primary obligor in respect of such guarantee, obligation or undertaking and(y)the claiming Party had guarantor liability or other secondary liability solely as a result of an agreement with respect to the obligations of the reimbursing Party, which agreement was entered into prior to the date hereof.Section 8.03.NO SPECIAL DAMAGES.Notwithstanding anything to the contrary herein, no Party shall be liable to any other Party for any indirect, special, punitive, exemplary or consequential loss or damage(including any loss of revenue or profit)arising out of this Agreement.Both parties shall use commercially reasonable efforts to mitigate their damages.第8.01条规定某些条款和条件在成交后一定时间持续有效。第8.02条规定了因违反陈述和保证以及约定向对方作出赔偿，以及对间接的、特定的、惩罚性或继发的损害赔偿的免责，相当于一般商务合同中的违约救济。

ARTICLE 9

TERMINATION

Section 9.01.TERMINATION.Anything contained herein to the contrary notwithstanding, this Agreement may be terminated and the transactions contemplated hereby abandoned at any time prior to the Closing:

(a)by mutual written consent of the Parties;

(b)by the Purchaser if any of the conditions set forth in Section 7.01 or 7.02 shall have become incapable of fulfillment, and shall not have been waived by the Purchaser;

(c)by the Sellers if any of the conditions set forth in Section 7.01 or 7.03 shall have become incapable of fulfillment, and shall not have been waived by the Sellers;

(d)by any of the Parties if the Closing does not occur on or prior to July 31, 2003;

PROVIDED THAT the Party seeking termination pursuant to clause(b),(c), or(d)is not in breach of any of its representations, warranties, covenants or agreements contained in this Agreement.Section 9.02.NOTICE OF TERMINATION.In the event of termination by any of the Parties pursuant to this Article 9, written notice thereof shall forthwith be given to the other Party or Parties and the transactions contemplated by this Agreement shall be terminated, without further action by any Party.Section 9.03.EFFECT OF TERMINATION.If this Agreement is terminated and the transactions contemplated hereby are abandoned as described in this Article 9, this Agreement shall become void and of no further force and effect.Nothing in this Article 9 shall be deemed to release any Party from any liability for any breach by such Party of the terms and provisions of this Agreement or to impair the right of any Party to compel specific performance by another Party of its obligations under this Agreement.第9条是终止条款，规定了终止的情形和方式以及终止的效力。包括协议终止、前提条件未能满足且未得放弃的终止以及未在成交日当日或之前成交的终止，三种终止情形。

ARTICLE 10

MISCELLANEOUS

Section 10.01.NOTICES.All notices, requests and other communications to any Party hereunder shall be in writing(including facsimile transmission)and shall be given，if to the Purchaser, to:

Wackenhut Corrections Corporation

One Park Place

621 NW 53rd Street, Suite 700

Boca Raton, Florida 33487

Attention: General Counsel

Fax: 561-999-7744

and

Independent Committee of Wackenhut Corrections Corporation

c/o Wackenhut Corrections Corporation

One Park Place

621 NW 53rd Street, Suite 700

Boca Raton, Florida 33487

Attention: Chairman

Fax: 561-999-7744

with copies to:

Akerman Senterfitt

One Southeast Third Avenue

28th Floor

Miami, FL 33131-1714

Attention: Stephen Roddenberry

Fax: 305-374-5095

and

Davis Polk & Wardwell

450 Lexington Avenue

New York, NY 10017

Attention: Leonard Kreynin

Fax: 212-450-3800

if to the Sellers, to:

Group 4 Falck A/S

Polititorvet

DK-1780 Copenhagen V

Denmark

Attention: Group General Counsel

Fax: + 45 33 91 00 26

with copies to:

The Wackenhut Corporation

4200 Wackenhut Drive, #100

Palm Beach Gardens, Florida 33410

Attention: General Counsel

Fax: 561-691-6680

and

Simpson Thacher & Bartlett

3330 Hillview Avenue

Palo Alto, CA 94304

Attention: Kevin Kennedy

Fax: 650-251-5002

All such notices, requests and other communications shall be deemed received on the date of receipt by the recipient thereof if received prior to 5 p.m.in the place of receipt and such day is a Business Day in the place of receipt.Otherwise, any such notice, request or communication shall be deemed not to have been received until the next succeeding Business Day in the place of receipt.Section 10.02.AMENDMENTS AND WAIVERS.(a)Any provision of this Agreement may be amended or waived if, but only if, such amendment or waiver is in writing and is signed, in the case of an amendment, by each Party to this Agreement, or in the case of a waiver, by the Party against whom the waiver is to be effective.(b)No failure or delay by any Party in exercising any right, power or privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege.The rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by law.Section 10.03.EXPENSES;DOCUMENTARY TAXES.Except as otherwise contemplated by this Agreement, each Party will bear its own costs and expenses(including legal fees and expenses)incurred in connection with this Agreement and the transactions contemplated hereby.Sellers shall pay any and all stamp, transfer and other similar taxes payable or determined to be payable in connection with the execution and delivery of this Agreement or the transfer of the Shares.Section 10.04.SPECIFIC PERFORMANCE.The Parties agree that any breach by one of them of any provision of this Agreement would irreparably injure the other Parties and that money damages would be an inadequate remedy therefor.Accordingly, each of the Parties agrees that the other Parties shall be entitled to one or more injunctions enjoining any such breach and requiring specific performance of the provisions of this Agreement and consents to the entry thereof, in addition to any other remedy to which such other Parties may be entitled at law or in equity.Section 10.05.SUCCESSORS AND ASSIGNS.The provisions of this Agreement shall be binding upon and inure to the benefit of the Parties and their respective successors and assigns, whether so expressed or not;PROVIDED THAT no Party may assign, delegate or otherwise transfer any of its rights or obligations under this Agreement without the consent of each other Party.Section 10.06.GOVERNING LAW.This Agreement shall be governed by and construed in accordance with the law of the State of Florida.Section 10.07.JURISDICTION.Each of the Parties agree that any suit, action or proceeding seeking to enforce any provision of, or based on any matter arising out of or in connection with, this Agreement or the transactions contemplated hereby shall be brought in the United States District Court for the Southern District of Florida, West Palm Beach Division, or in any Florida State Circuit Court sitting in Palm Beach County, Florida, and that any cause of action arising out of this Agreement shall be deemed to have arisen from a transaction of business in the State of Florida, and each of the Parties hereby irrevocably consents to the jurisdiction of such courts(and of the appropriate appellate courts therefrom)in any such suit, action or proceeding and irrevocably waives, to the fullest extent permitted by law, any objection that it may now or hereafter have to the laying of the venue of any such suit, action or proceeding in any such court or that any such suit, action or proceeding which is brought in any such court has been brought in an inconvenient forum.Process in any such suit, action or proceeding may be served on any party anywhere in the world, whether within or without the jurisdiction of any such court.Without limiting the foregoing, each Party agrees that service of process on such Party as provided in Section 10.01 shall be deemed effective service of process on such Party.Section 10.08.WAIVER OF JURY TRIAL.Each of the Parties Hereby Irrevocably Waives Any and All Right to Trial By Jury in Any Legal Proceeding Arising out of or Related to This Agreement or the Transactions Contemplated Hereby.Section 10.09.COUNTERPARTS;THIRD PARTY BENEFICIARIES.This Agreement may be signed in any number of counterparts, each of which shall be an original, with the same effect as if the signatures thereto and hereto were upon the same instrument.This Agreement shall become effective when each Party shall have received a counterpart hereof signed by the other Party.No provision of this Agreement is intended to confer upon any Person other than the parties hereto any rights or remedies hereunder.Section 10.10.ENTIRE AGREEMENT.This Agreement(including Exhibit A)constitutes the entire agreement between the Parties with respect to the subject matter of this Agreement and supersedes all prior agreements and understandings, both oral and written, between the Parties with respect to the subject matter of this Agreement.Section 10.11.CAPTIONS.The captions herein are included for convenience of reference only and shall be ignored in the construction or interpretation hereof.第10条为杂项条款，分别规定了通知、协议的修改和放弃、合同磋商费用和合同签署交付有关印花税等税费的承担、实际履行、继受人和受让人、适用法律、司法管辖、陪审审理的放弃、合同副本、第三方权益以及完整协议和标题效力等。这些为通用条款，在一般的商务合同也很常见。

IN WITNESS WHEREOF, the Parties have caused this Agreement to be duly executed by their respective authorized officers as of the day and year first above written.WACKENHUT CORRECTIONS CORPORATION

By:/s/ George C.Zoley

Name:George C.Zoley

Title: Chairman and Chief Executive Officer

TUHNEKCAW, INC.By: /s/ Lars Norby Johansen

Name: Lars Norby Johansen

Title:

THE WACKENHUT CORPORATION

By: /s/ Lars Norby Johansen

Name: Lars Norby Johansen

Title:

GROUP 4 FALCK A/S

By:/s/ Lars Norby Johansen

Name: Lars Norby Johansen

Title:

EXHIBIT A

FINANCING LETTERS

［OMITTED］

这部分是协议的结尾部分。附件是一个融资函，限于篇幅，就此略去。

（出自：英文合同解读--语用、条款及文本范例）

转让合同协议 篇6

甲方：苏登华

乙方：陈小林

2012年7月20仪陇县德福茶楼经过双方协商同意，甲方愿将平昌县响滩镇民用天然气百分之五的股份，后端包括（白衣、西兴、岳家）的民用天然气股份百分之三，转让给乙方陈小林。

乙方陈小林以一次性付现金300000.00元，大写：叁拾万元人民币买断。

甲方以前的债务乙方不负任何责任。关于分方式，2012年8月底算7月份的账时开始分红。备注：西兴以上600户算苏登华收入分红。

此合同一式两份，具有法律效应，此合同签字生效。

甲方：

乙方：

公司股权转让合同协议 篇7

一、美国APA转让定价方法的应用

(一) APA转让定价方法的分类

美国自1991年实施APA以来, 按正常交易原则对关联企业交易进行调整的方法较多, 但归纳起来主要有两大类方法:一类是以交易为基础的方法——比较价格法, 包括可比非受控价格法、再销售价格法、成本加价法等;另一类是以利润为基础的方法——比较利润法, 包括可比利润法、利润分成法等。对其转让定价方法的实践情况进行汇总, 如表1所示。

(二) APA转让定价方法的特点

根据表1, 可以发现APA转让定价方法的特点包括:一是比较利润法的使用数量超过比较价格法。从1991年以来, 比较利润法使用数量是比较价格法的1.95倍, 自2000年以来, 除2002年外, 各年比较利润法使用数量都超过了比较价格法。二是在比较价格法中, 成本加价法采用数量最多, 居二、三位的分别是可比非受控价格法和再销售价格法。自1991年来, 成本加价法的总数 (244) 远超过了可比非受控价格法和再销售法的总数 (163) , 证明该方法比后两种方法应用的更加广泛。三是在比较利润法中, 可比利润法采用数量最多, 它是美国1994年修改转让定价规章时新加入的方法, 利润分成法次之。

二、转让定价方法应用情况的原因分析

(一) 应用比较利润法超过比较价格法的原因

一是比较价格法在现实采用过程中存在困难。从APA理论和原则两方面看, 比较价格法是最合理、最简便的方法, 但以非关联企业之间交易数据为基础的比较价格法, 最关键的是要找到适用的可比价格, 其可靠性程度取决于受控交易与非受控交易之间的可比程度, 可比性越高可靠性越强。但由于一些原因, 导致这种可比程度较低, 从而限制了该方法的使用。主要有:关联企业之间的交易不同于完全独立企业之间的交易, 作为参照的非受控交易与作为调整对象的受控交易之间的差异总是存在的;存在一些只在关联企业内部进行而独立企业之间不会进行的交易, 很难找到适用的可比价格;美国APA中关联方间关系的性质适于应用比较利润法, 关联企业间的交易经常具有独特性, 关联企业间经常共同开发无形资产, 开发的成本需要在各企业间进行适当分配;纳税人负有拟采用转让定价方法的举证责任, APA需要付出成本和时间, 纳税人的关联交易一般都是非常规方法所能解决的, 而比较利润法的较多应用, 也正是这种非常规性的一种反映。二是1994年美国新的转让定价税制规定了最优法原则。此前规则中对调整转让定价的具体方法, 规定了优先顺序, 其中可比非受控价格法为第一选择, 其次为再销售价格法或成本加价法, 而这些方法之外的其他方法则被排在第三顺序。1994年新规则改变了这一规定, 认为某些类型的交易并不和特定的方法相对应, 对于具体的情况, 需找到最合适的方法, 这使得转让定价方法的确定有了很大的灵活性。纳税人和税务机关双方都同意灵活的方法安排, 这也是预约定价协议实行的初衷, 避免了事后调整所带来的争议。三是比较利润法适应了美国转让定价税制的需要。该法的大量适用至少有以下三个原因:二十世纪90年代后, 跨国公司的结构与内部交易活动日趋复杂, 内部交易所占整个公司交易的比例越来越高, 且难以在外部市场上找到可比交易, 比较价格法的适用越来越困难;外国企业在美国境内的直接投资迅速增加, 若通过转让定价将利润转到国外, 美国的税基将受到严重侵蚀, 比较利润法是提高美国跨国公司所得税的一个有效办法;比较利润法从比较具体交易项目的利润入手, 反证交易定价的不合理, 并将不正常的应税所得调整为正常的应税所得, 能排除功能等差异对可比性的影响, 因而容易被使用者接受。

(二) 比较价格法中各方法结构的原因

一是关于可比非受控价格法应用情况的原因。该法依赖于产品的可比性和可靠性分析。在签订APA时, 税务机关和纳税人需要紧密合作, 以便找到最适合的参照物。根据APA实践, 可比非受控价格法大部分都是内部交易的可比性, 由于很难找到与受控交易非常类似而不对价格产生影响的产品, 再加上非受控交易的资料获得往往涉及到商业秘密, 因此在实践中可比非受控价格法所适用比例不高。二是成本加价法与再销售价格法应用情况的原因。与可比非受控价格法相比, 这两种方法对产品的可比性要求较低, 更依赖于功能分析和会计方法方面的相同或相似程度。在APA中, 成本加价法采用数量相对较多, 主要原因有两方面:一方面是在关联买方与关联卖方之间的交易并没有可比非受控交易, 且关联买方在购进产品后作进一步加工然后出售的情况下, 采用该法比较适当。因为在适用可比非受控价格法时, 一个基本的条件是在关联企业之外存在可比非受控交易;在使用再销售价格法时, 一个重要的条件是关联买方在出售其从关联卖方购进的产品时未对该产品增加重大价值。当这些条件都不存在时, 这两种方法都不能适用, 而实际的关联交易中较难找到可比非受控价格法中所需的非受控交易价格, 以及再销售价格法中买方再销售给第三方的价格。另一方面是关联企业之间的交易款项不是单笔结算, 而是按一定的安排进行交易和结算, 如关联企业之间签订有联合使用设施协议或长期购买与供应安排, 在这种情况下应用成本加价法最为适合。

(三) 比较利润法中各方法结构的原因

一是可比利润法。可比利润法是利用可比非受控纳税人的利润水平指标, 对受控交易的价格进行调整的方法。与可比非受控价格法相比, 可比利润法对“可比性”的要求更具弹性, 可比利润法要求的关联企业与独立企业之间的可比性将大大低于其他方法, 其适用范围更加灵活, 而独立企业的行业分类、业务描述和营业利润比率可以相对容易获得。二是利润分成法。在可比利润分成法下, 首先要进行可比性分析来判定非受控纳税人和受控纳税人之间的可比性程度。由于此法基于受控与非受控纳税人的营业利润的比较, 特别依赖于所用的资源和承担的风险因素, 如果无法找到合适的非受控可比方的合并营业利润数据, 就不能应用, 因此在APA中较少使用。在APA中剩余利润分成法的应用较多, 它可以避免逐笔审核关联企业之间交易定价、逐笔分配国际收入与费用的复杂且繁重的工作, 从而简化税务管理。同时关联方关系中大量的母子公司关系, 使得关联企业在营业活动类型上经常很类似, 加上该类关联公司存在较多的无形资产转移、管理费往来、成本分担等情形, 使其具有适用利润分成的基础。

三、美国预约定价中转让定价方法应用的借鉴意义

美国实施预约定价已有十几年的时间, 积累了丰富的经验, 所采用的转让定价方法呈现的特点对我国APA中转让定价方法具有一定的借鉴意义。

(一) 关注转让定价调整与预约定价协议中转让定价方法的区别

一是适用目的不同。对于转让定价税制, 其转让定价方法是一种事后调整, 而预约定价协议中的定价方法则是事前调整, 适用目的不同将使得在调整中纳税人与税务当局各自的角色有所不同预约定价安排实施的数量要远远少于一般纳税调整, APA申请人往往是跨国公司及其分支机构。二是预约定价协议中转让定价方法适用往往需要国际合作, 双边及多边的预约定价协议需要涉及双方或多方之间签订有相关协议。三是预约定价中转让定价方法确定的难度更大。预约定价协议的签订需要纳税人付出相当成本纳税人会对是否签订预约定价协议进行权衡, 因此决定签订预约定价协议的关联交易比一般交易复杂。

(二) 完善我国预约定价制度中关于转让定价方法的规定

目前, 涉及到预约定价制度中关于转让定价方法的法规有:2004年国家税务总局颁布的《关联企业间业务往来预约定价实施规则》, 2008年1月实施的《中华人民共和国企业所得税法》及其实施条例等。目前的法规中, 一方面没有规定APA中转让定价方法优先顺序, 缺乏具体操作细则;另一方面没有对APA转让定价方法与特别纳税调整中转让定价方法进行区分。建议国家尽快出台相关APA中转让定价方法运用的具体指导性文件, 以保障预约定价安排的顺利实施, 维护国家税收利益。

(三) 加强比较利润法等转让定价方法的研究与运用

我国转让定价税制中, 主要采用的是比较价格法, 而较少利用比较利润法。由于采用比较价格法操作的难度加大, 存在的争议也很多, 需要加强对比较利润法等其他方法的研究。随着我国的经济逐步融入全球市场, 将吸引更多的国外企业投资, 同时我国企业也将走出国门向外投资。涉及双边甚至多边的关联交易调整及预约定价协议的采用, 亟待建立完整极、灵活的转让定价方法运用体系。

参考文献

[1]刘永伟:《我国与西方国家关联企业间有形财产购销业务转让定价方法的比较探讨》, 《涉外税务》2002年第12期。[1]刘永伟:《我国与西方国家关联企业间有形财产购销业务转让定价方法的比较探讨》, 《涉外税务》2002年第12期。