精东影业

In the presence of a service that can be valued in monetary terms, it is essential to distinguish, especially when the final beneficiary of the service is not the shareholder holding the participations, the three taxpayers involved in the transaction. This constellation is commonly described using the geometric figure of a triangle. Taxation occurs, on the one hand, at the company level, as overt or concealed profit distributions and services to third parties unjustified by commercial use constitute taxable income, and, on the other hand, at the shareholder level. However, when the participation is part of private assets, the pure triangle theory applies. According to this theory, the service flows from the company to the shareholder, where it is taxed as income from movable assets (concealed dividend distribution), and then from the shareholder to the person closely related to them. Conversely, if the participation is held as part of the commercial assets of an individual or a legal entity, the modified triangle theory applies. For direct tax purposes, only the triangle theory is applicable. There is also the theory of the direct beneficiary, which is the standard for withholding tax. Compared to the pure triangle theory, the shareholder is always disregarded, regardless of whether the participation is held as private or commercial assets, and taxation takes place exclusively