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דלג לתוכן הרקע הרגולטורי הוראות סעיף 81 לפקודת מס הכנסה קובעות מנגנון המחייב חברות לחלק דיבידנד בשיעור של 6% מהכנסתן (5% בהוראת השעה), או לחלופין לשלם קנס בשיעור של 2% על הרווחים כלואים שלא חולקו. במסגרת הוראות אלו, המחוקק הגדיר רשימה של "נכסים מיוחדים" אשר לא ייחשבו כמגן לצורך הפחתת תשלום הקנס, ובכלל זה התייחסות ספציפית לנכסי […]
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