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Title:DAVČNE IMPLIKACIJE PRI PRENOSU POSLOVNEGA DELEŽA V PRIMERJAVI S PRENOSOM POSLOVNIH SREDSTEV V DRUŽBI Z OMEJENO ODGOVORNOSTJO
Authors:Savič, Sanja (Author)
Prelič, Saša (Mentor) More about this mentor... New window
Škof, Bojan (Co-mentor)
Files:.pdf MAG_Savic_Sanja_2014.pdf (787,20 KB)
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:V magistrski nalogi avtorica obravnava pravne in davčne implikacije, ki nastanejo pri prevzemanju ciljnega podjetja na dva načina, in sicer, bodisi s prenosom poslovnega deleža (share deal) bodisi s prenosom poslovnih sredstev (assets deal) v družbi z omejeno odgovornostjo. Končni cilj obeh prenosov je primerljiv, v magistrski nalogi pa so nazorno prikazane različne korporacijskopravne in davčnopravne implikacije glede na status odsvojitelja. Posebno pozornost je avtorica namenila analizi pravnih posledic, ki se kažejo v spremembi pripadnosti premoženja družbe pri prenosu ciljnega podjetja kot skupka premoženjskih pravic ter spremembi strukture personalnega substrata družbe pri prenosu poslovnega deleža v družbi, nosilki ciljnega podjetja. Pridobljena izhodišča, ki izhajajo iz korporacijskopravnega dela, omogočajo izpeljavo konkretnih davčnopravnih implikacij, ki so v magistrski nalogi podrobno opredeljena. Magistrska naloga poda odgovore na številna odprta vprašanja, prav tako pa so v njej zajeti teoretični pristopi ter podani praktični izsledki iz domačega in tujega poslovnega okolja. Z magistrsko nalogo avtorica potrdi raziskovalno predpostavko o različnosti davčnopravnih implikacij. Iz zaključnih ugotovitev je razvidno, kateri izmed načinov obvladovanja podjetniškega orodja je, upoštevajoč izpostavljene predpostavke, optimalnejši z vidika obdavčitve. Tako transakcija prenosa poslovnega deleža, kot tudi transakcija prenosa poslovnih sredstev, imata svoje prednosti in slabosti. Presoja o izbiri poslovne transakcije je odvisna od konkretnih, dejanskih okoliščin ter ciljev in položaja pogodbenih strank. Takšna ugotovitev še dodatno potrjuje, da so izsledki analize konkurenčnih prednosti in slabosti obeh vrst transakcij, kot je podana v pričujočem magistrski nalogi, koristna teoretična podlaga lastnikom družb, ki bodo sprejemali odločitev o strategiji prodaje svojega podjetja, prav tako pa tudi potencialnim kupcem, ki bodo presojali možnosti za začetek novega ali razširitev obstoječega poslovanja.
Keywords:prenos poslovnega deleža (share deal), prenos poslovnih sredstev (assets deal), skrbni pregled, davčna opredelitev, izvzem dobičkov iz odsvojitve poslovnih deležev, bistvene razlike med prenosom poslovnega deleža in prenosom poslovnih sredstev
Year of publishing:2014
Publisher:[S. Savič]
Source:Maribor
UDC:346(043.3)
COBISS_ID:4684843 Link is opened in a new window
NUK URN:URN:SI:UM:DK:YSSTM3KR
Views:1666
Downloads:658
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:TAX IMPLICATIONS COMPERING SHARE OR ASSETS DEAL
Abstract:In this Master's thesis, the author addresses the legal and tax implications, arising from acquisition of target company in two ways, either by transfer of a business share (share deal) or by transfer of a business assets (assets deal) in a limited liability company. Although the goals of the discussed transfers are comparable, this Master’s thesis presents in detail different corporate-legal and fiscal-legal implications arising from diverse identities of transferors. The author dedicated special attention to the analysis of legal consequences displayed in the change of ownership of company’s assets due to transfer of the target firm as a total of property rights, and in the change in the company’s organisation structure due to transfer of business share in the company, which is the holder of the target firm. The baselines gathered from the corporate-legal part allow execution of concrete fiscal-legal implications presented in detail in this thesis. The Master’s thesis provides answers to several open questions and comprises theoretical approaches and practical findings regarding the domestic and foreign business environments. In her dissertation, the author confirms the research hypothesis on diversity of fiscal-legal implications. The final conclusions show which of the two methods of controlling business instruments is more appropriate from the fiscal perspective, taking into account the discussed assumptions. The transactions of business share transfer and business assets transfer both have their own advantages and disadvantages. The judgement on selection of business transaction depends on concrete and actual circumstances, goals and position of the contracting parties. Such finding additionally confirms that the analysis results regarding competitive advantages and disadvantages of both transaction types, as presented in this Master’s thesis, represent a useful theoretical basis for owners of the companies in adopting decisions about sales strategies for their companies, as well as for potential buyers in assessing the possibilities of starting new business or expanding the existing ones.
Keywords:Transfer of a business share (share deal), transfer of a business assets (assets deal), due diligence, taxation, exemption of profits from disposal of equity holdings, main differences between the transfer of a business share and transfer of a business assets.


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