Distribution and payment of profit in joint stock company and advance payment Abstract Although the theme of this diploma thesis may seem traditional, its topicality results from the ongoing expert debate of legal doctrine and the recent legislative activity, resulting into the adoption of Act No. 33/2020 Coll. that will change the legal environment in which the distribution, payment of profits and advances on it occur. This thesis aims to map selected problematic issues and to analyze them, considering expert opinions of legal doctrine, domestic jurisprudence and to some extent as well the foreign legal regulation. To achieve this goal, the legislation on which ground problematic questions arise is also considered. This thesis is divided into five chapters, the last three of which can be described as crucial. The first chapter lays out the conceptual definition of profit, dividends, and royalties, as well as the comparison between the right to profit and the right to a share in profit while not leaving aside equity and other own resources. The following chapter deals with the different types of profit-related shares in relation to their classification as preferred shares, shares with a different share of profit, a fixed share or shares with a subordinate share of profit. This chapter also comments on...

En la presente investigación tiene como propósito evaluar el impacto tributario que tiene los pagos adelantados por la venta de un bien inmueble. Para obtener dicha información se realizará una evaluación a las empresas inmobiliarias que tengan o hayan tenido proyectos inmobiliarios en el distrito de Jesús María. Esta investigación se basará en la aplicación de las normas tributarias tanto como la Ley del Impuesto General a las Ventas, Ley del Impuesto a la Renta, Reglamento de Comprobante de Pago y sanciones impuestas por SUNAT. Para el mismo, se utilizará una metodología de investigación mixta, es decir, cuantitativa y cualitativa. Para el desarrollo de esta investigación, se validará las hipótesis propuestas para ello se ha realizado trabajos de campo a las principales empresas inmobiliarias como encuestas, entrevistas, también apoyado en información documentaria y casos para así generar un análisis lo más completo posible. De los datos analizados se llegó a la conclusión que el efecto tributario que ocasiona los pagos adelantados en la venta de inmuebles, impacta en las empresas del sector inmobiliario en proyectos del distrito de Jesús María. / The purpose of this research is to evaluate the tax impact of advance payments for the sale of real estate. To obtain this information, an evaluation will be made to the real estate companies that have or have had real estate projects in the Jesus Maria district. This investigation will be based on the application of tax regulations as well as the General Sales Tax Law, the Income Tax Law, the payment voucher regulation and sanctions imposed by SUNAT. For the same, a methodology of mixed research will be used, that is, quantitative and qualitative. For the development of this research, the hypotheses proposed for this will be validated. Field work has been carried out to the main real estate companies such as surveys, interviews, and also supported by documentary information and cases in order to generate the most complete analysis possible. From the analyzed data, it was concluded that the tax effect caused by the advance payments in the purchase of real estate, impacts on companies in the real estate sector in projects of the Jesus Maria district. / Tesis