Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares
Issue of objective or subjective legal nature of shares and partners share was always place of difference for lawyers. Legal provisions in this regard have acted insufficient (poor). This caused the idea of some lawyers is that shares are considered among the subjective And accordingly, Contract transfer them to see for Transfer of debt. The purpose of this study is to disambiguation the nature of shares. Justifying of taxation on shares from the perspective of subjective nature of them is ambiguous. Incoming is taxation source due of business in its economic meaning (arts 17, 34, 119 to 123, 143 and repeated 143 of direct taxes act) that’s the meaning Makes a need to transfer the shares as an independent and integrated property. Studies library and taking notes from the sources, the main basis of this research is. The involvement of the subject of the study with issues such as taxation in the tax authorities has led to field researches by contacting these bodies and taxpayers. As a result; Topics mentioned Ownership interest objective explanation of the relationship between share and shareholder are known. Transfer of due not arising to actual acquire of income. Therefore, taxation on stock is not possible except in the form of a transfer of an objective property.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.