LEADER 02648 am 22004213u 450 001 9910153744503321 005 20230621141049.0 024 7 $a10.4335/978-961-6842-70-9 035 $a(CKB)3880000000044322 035 $a(OAPEN)620442 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/27007 035 $a(EXLCZ)993880000000044322 100 $a20161129d2016 uy 101 0 $aslv 135 $aurmu#---|uuuu 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aHidden transfers of assets and hidden payouts of profit /$fAle? Kobal 210 $cInstitute for Local Self-Government and Public Procurement Maribor$d2016 210 1$a[Maribor, Slovenia] :$cInstitute for Local Self-Government and Public Procurement Maribor,$d2016. 215 $a1 online resource (289 pages) 311 $a961-6842-70-6 330 $aThe 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. 606 $aPolitical structure & processes$2bicssc 610 $athe inhibition of the repayment of investments 610 $athe prinicipal of capital preservation 610 $acorporate law 610 $atax law 610 $ahidden payouts of profit 615 7$aPolitical structure & processes 676 $a320.9 700 $aKobal$b Ale?$0944502 801 2$bUkMaJRU 906 $aBOOK 912 $a9910153744503321 996 $aHidden transfers of assets and hidden payouts of profit$92132110 997 $aUNINA LEADER 02451nam0 22004693i 450 001 VAN0268379 005 20240320105426.16 017 70$2N$a9781461258650 100 $a20231204d1981 |0itac50 ba 101 $aeng 102 $aUS 105 $a|||| ||||| 200 1 $aApplied Functional Analysis$fA. V. Balakrishnan 205 $a2. ed 210 $aNew York$cSpringer$d1981 215 $axiii, 373 p.$cill.$d24 cm 410 1$1001VAN0076490$12001 $aStochastic modelling and applied probability$1210 $aNew York [etc.]$cSpringer$v3 606 $a49-XX$xCalculus of variations and optimal control; optimization [MSC 2020]$3VANC019757$2MF 606 $a46-XX$xFunctional analysis [MSC 2020]$3VANC019764$2MF 606 $a47B10$xLinear operators belonging to operator ideals (nuclear, $p$-summing, in the Schatten-von Neumann classes, etc.) [MSC 2020]$3VANC022226$2MF 606 $a46G12$xMeasures and integration on abstract linear spaces [MSC 2020]$3VANC022365$2MF 606 $a28C20$xSet functions and measures and integrals in infinite-dimensional spaces (Wiener measure, Gaussian measure, etc.) [MSC 2020]$3VANC022389$2MF 606 $a46Cxx$xInner product spaces and their generalizations, Hilbert spaces [MSC 2020]$3VANC024842$2MF 606 $a49J55$xExistence of optimal solutions to problems involving randomness [MSC 2020]$3VANC025023$2MF 606 $a49J27$xExistence theories for problems in abstract spaces [MSC 2020]$3VANC028711$2MF 606 $a60B11$xProbability theory on linear topological spaces [MSC 2020]$3VANC031456$2MF 610 $aAnalysis$9KW:K 610 $aCalculus$9KW:K 610 $aFunctional Analysis$9KW:K 610 $aHilbert spaces$9KW:K 610 $aOptimization$9KW:K 620 $aUS$dNew York$3VANL000011 700 1$aBalakrishnan$bAlampallam V.$3VANV208191$01448557 712 $aSpringer $3VANV108073$4650 801 $aIT$bSOL$c20240614$gRICA 856 4 $uhttps://doi.org/10.1007/978-1-4612-5865-0$zE-book ? Accesso al full-text attraverso riconoscimento IP di Ateneo, proxy e/o Shibboleth 899 $aBIBLIOTECA DEL DIPARTIMENTO DI MATEMATICA E FISICA$1IT-CE0120$2VAN08 912 $fN 912 $aVAN0268379 950 $aBIBLIOTECA DEL DIPARTIMENTO DI MATEMATICA E FISICA$d08CONS e-book 7507 $e08eMF7507 20231211 996 $aApplied Functional Analysis$93643881 997 $aUNICAMPANIA