What is the legitimacy of an agreement between the owner of an advertising agency, who valued his trade name at a specific amount, and a person who paid him a sum in exchange for obtaining 32% of the agency's net profits annually, knowing that the capital is fixed and not used to purchase assets, and that the paid amount was distributed among the buyout of an old partner, rent, and equipment? And are the profits obtained permissible?

The contract between you and your friend is a corrupt partnership contract, because the office owner's guarantee of the capital removes the contract from being a partnership and makes it an usurious loan. The meaning of contracts, not their wordings, is what counts. If the partnership is corrupt, profit and loss are distributed according to the capital of both partners, and the worker receives a wage equivalent to his work. As for your partner in the money, if he permitted you to dispose of it, then its ruling is like that of your own money. If he did not permit you to do so, then refer to Fatwa No. 63705.