Ensuring outward transfer of investment profits and funds

Abstract

The joint-stock company benefits from the guarantees and privileges provided by the investment law, and among the most important of these guarantees is the guarantee of transferring capital, revenues and profits resulting from it.

 The fiscal privileges granted by the fiscal systems with the aim of encouraging investment exercise an important influence on the investment decision-making within the economic institution in general and the joint-stock company in particular, as a result of its role in increasing the production capacity of the company or at least maintaining it through the renewal and modernization of the means of production in line with modern technology and techniques. By expanding the company’s activities by establishing new units or producing new products. However, benefiting from these privileges depends on the manager’s ability to enable his company to take advantage of what is provided by the tax legislation