Stručni rad
https://doi.org/10.46672/zsl.7.8.12
Dividend and profit share payment to resident natural persons
Nenad Vudrić
orcid.org/0000-0002-0627-7233
; Libertas međunarodno sveučilište, Zagreb, Hrvatska
Jasna Genzić
; Libertas međunarodno sveučilište, Zagreb, Hrvatska
Ivana Vađon
orcid.org/0009-0001-2305-6133
; bacc. oec.
Sažetak
Profit can remain undistributed to retained earnings or can be positioned according to specific intent. If there are no restrictions from the Companies Law (ZTD), profit can be distributed. Members of the company to whom the profit is paid can be legal or natural persons, residents or non-residents. The payment of profits to resident natural persons is presented in this paper using practical examples.
Ključne riječi
retained earnings; dividend; profit share; JOPPD form; income tax
Hrčak ID:
294124
URI
Datum izdavanja:
30.12.2022.
Posjeta: 3.791 *