Hidden Transfers of Assets and Hidden Payouts of Profit
The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-calle...
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| Formato: | Online |
| Lenguaje: | esloveno |
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Institute for Local Self-Government and Public Procurement Maribor
2021
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| Materias: | |
| Acceso en línea: | 620442 |
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| _version_ | 1863733769854255104 |
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| author | Kobal, Aleš |
| author_browse | Kobal, Aleš |
| author_facet | Kobal, Aleš |
| author_sort | Kobal, Aleš |
| collection | Directory of Open Access Books |
| description | The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies. |
| format | Online |
| id | doab-20.500.12854ir-27007 |
| institution | Directory of Open Access Books |
| language | slv |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Institute for Local Self-Government and Public Procurement Maribor |
| publisherStr | Institute for Local Self-Government and Public Procurement Maribor |
| record_format | ojs |
| spelling | doab-20.500.12854ir-270072025-07-30T08:59:32Z Hidden Transfers of Assets and Hidden Payouts of Profit Kobal, Aleš the inhibition of the repayment of investments the prinicipal of capital preservation corporate law tax law hidden payouts of profit thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies. 2021-02-10T12:58:18Z 2016-11-29 00:00:00 2020-04-01T13:55:56Z 2016 book 620442 OCN: 1030822600 http://library.oapen.org/handle/20.500.12657/31990 9789616842709 https://directory.doabooks.org/handle/20.500.12854/27007 slv open access image/jpeg image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/31990/1/620442.pdf https://library.oapen.org/bitstream/20.500.12657/31990/1/620442.pdf https://library.oapen.org/bitstream/20.500.12657/31990/1/620442.pdf https://library.oapen.org/bitstream/20.500.12657/31990/1/620442.pdf https://library.oapen.org/bitstream/20.500.12657/31990/1/620442.pdf Institute for Local Self-Government and Public Procurement Maribor 10.4335/978-961-6842-70-9 10.4335/978-961-6842-70-9 695bceb8-a344-4c20-81d1-79c7b06d1de1 9789616842709 257 open access |
| spellingShingle | the inhibition of the repayment of investments the prinicipal of capital preservation corporate law tax law hidden payouts of profit thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes Kobal, Aleš Hidden Transfers of Assets and Hidden Payouts of Profit |
| title | Hidden Transfers of Assets and Hidden Payouts of Profit |
| title_full | Hidden Transfers of Assets and Hidden Payouts of Profit |
| title_fullStr | Hidden Transfers of Assets and Hidden Payouts of Profit |
| title_full_unstemmed | Hidden Transfers of Assets and Hidden Payouts of Profit |
| title_short | Hidden Transfers of Assets and Hidden Payouts of Profit |
| title_sort | hidden transfers of assets and hidden payouts of profit |
| topic | the inhibition of the repayment of investments the prinicipal of capital preservation corporate law tax law hidden payouts of profit thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes |
| topic_facet | the inhibition of the repayment of investments the prinicipal of capital preservation corporate law tax law hidden payouts of profit thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes |
| url | 620442 |
| work_keys_str_mv | AT kobalales hiddentransfersofassetsandhiddenpayoutsofprofit |