Is the term "dividend" relevant only for companies?
Or is it relevant to other types of corporations as well (such as a
simple partnership of 2 or more partners)?
It doesn't even apply to all companies.
"Company" means a firm operated for profit without regard to entity type or form, and not just to for profit corporations. All for ...
The governing law in this fact pattern would be the law of Delaware which under the relevant choice of law rules governs the internal affairs of a Delaware Corporation, specifically, the Delaware General Corporate Law (Title 8 of the Delaware Code starting with Chapter 1), as interpreted by the Delaware Courts, especially the Delaware Court of ...