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Pravni vidiki ustanavljanja in poslovanja družb tveganega kapitalaGabrič, PrimožDržavni zbor Republike Slovenije je 27. septembra 2007 sprejel Zakon o družbah tveganega kapitala, ki so bile uzakonjene v okviru reforme slovenskega davčnega sistema v letu 2006. Avtor v okviru ... prispevka analizira sprejete zakonodajne rešitve in pri tem namenja poudarek razlogom za nove zakonodajne rešitve, ciljem Zakona o družbah tveganega kapitala, statusnopravnim in drugim značilnostim družb tveganega kapitala in davčni obravnavi naložb tveganega kapitala prek družb tveganega kapitala. V zvezi s tem se loteva vprašanj, kakšna je konsistentnost sprejetih zakonodajnih rešitev z obstoječim pravnim sistemom, ali je obseg omejitev, ki jih bodo deležne družbe tveganega kapitala, primeren glede na sprejete davčne olajšave, poleg tega pa avtor poskuša tudi ugotoviti, katera so odprta vprašanja v zvezi s sprejeto zakonodajo in kakšen bo nadaljnji razvoj zakonodaje na tem področju.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 34, št. 5, 2008, str. 697-732)Type of material - article, component partPublish date - 2008Language - slovenianCOBISS.SI-ID - 3769131
Author
Gabrič, Primož
Topics
gospodarske družbe |
tvegani kapital |
dividende |
dobički |
skladi
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 34, št. 5, 2008, str. 697-732)
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Gabrič, Primož | 25789 |
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