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