Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares

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CHERAGHI REZA; AMINI MANSOUR; ROSTAMI VALI

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Journal: PRIVATE LAW STUDIES Year:2020 | Volume:49 | Issue:4 Page(s): 599-616

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Title

Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares

Author(s)

CHERAGHI REZA | AMINI MANSOUR | ROSTAMI VALI | Issue Writer Certificate

Keywords

Income taxQ1

Objective rightQ1

Shares tax mandatoryQ2

tax lawQ2

transfer of debtQ1

Abstract

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.

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APA: Copy

CHERAGHI, REZA, AMINI, MANSOUR, & ROSTAMI, VALI. (2020). Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares. PRIVATE LAW STUDIES, 49(4 ), 599-616. SID. https://sid.ir/paper/124741/en

Vancouver: Copy

CHERAGHI REZA, AMINI MANSOUR, ROSTAMI VALI. Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares. PRIVATE LAW STUDIES[Internet]. 2020;49(4 ):599-616. Available from: https://sid.ir/paper/124741/en

IEEE: Copy

REZA CHERAGHI, MANSOUR AMINI, and VALI ROSTAMI, “Interaction of Tax law and Private law mandatory rules; Tax Law and legal nature shares,” PRIVATE LAW STUDIES, vol. 49, no. 4 , pp. 599–616, 2020, [Online]. Available: https://sid.ir/paper/124741/en

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