Cap. 16 · Civil Code (Cap. 16)
Cap. 16 Art. 1666Shares of partners in profits or losses.
Sub-title II
(1) Where the contract of partnership does not fix the share of each partner in the profits or losses, such share shall be in proportion to each partner’s contribution to the assets of the partnership.
(2) With regard to a partner who has only contributed his skill, his share in the profits or losses shall be regulated in the same manner as the share of the partner who has contributed to the partnership the least sum or portion.