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A joint venture (JV) is a contractual business entity created by two or more individuals or companies who have agreed to pool their resources to accomplish a specific task. A joint venture is based on a single business transaction different from a partnership which generally involves an ongoing, long-term business relationship. The JV is its own entity, separate and apart from the participants’ other business interests. Corporations, partnerships, limited liability companies and other business entities can all be used to form a JV.