Компанијскоправни и порескоправни третман уношења улога у привредно друштво
Corporate Legal And Tax Treatment Of Legal Entry Into The Role Of Company

Summary/Abstract: The differences in the extent of liability of owners for the obligations of a company are the main reason for the existence of different rules with respect to the amount and type of minimum initial capital. According to the authors, this problem is satisfactorily resolved in the Serbian Company Law. On the other hand, the founders of the company alienate part of their property to the newly established company. Accordingly, the question is whether this alienation should be taxed under: (1) general rules; or (2) the special rules aimed at encouraging investments. Based on the analysis of comparative and Serbian regulations, the authors conclude that tax incentives should be prescribed in this respect. With regard to the above, it is suggested that Serbian regulations should allow the roll-over relief for capital gains realized in the process of establishing a new company and that other detected deficiencies should be corrected.

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