Apple Developer Program for multiple companies

Hi,


I am missing details about how the Apple Developer Program subscription works.


How is the Apple Developer Program bound to an Apple Account? Its 1:1 or indirect (1:n, n:1, n:n)?


For example, if I would like to subscribe two entities to the Apple Developer Program, can i use the same Apple Account or do I need to use a separate Apple Account for each of the subscription?


Who can manage the Apple Developer Program subscription? Only the Apple Account which originally purchased it or I can give appropriate permissions to additional accounts as well?


What if I move out from that entity and I need to transfer/pass the subscription to someone else?


Thanks.