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"Dionysius Bar Ṣalībī's Treatise against the Jews offers rare and illuminating insight into Christian-Jewish-Muslim relations during the Crusader era, not from the perspective of western Crusaders, but from the frequently neglected viewpoint of the Oriental Orthodox tradition. Bar Ṣalībī, a distinguished hierarch of the Syrian Orthodox Church, lived in a turbulent time of heightened tensions in the Levant. The Treatise against the Jews, which forms part of the corpus of Syriac polemical works, investigates the prejudices of Christians and Jews towards each other during the 12 century AD.This edition and translation is based on all the available manuscripts of the text, accompanied by extensive introductions, notes and commentary as well as studies of its place in the field of Syriac Patristic polemics"--

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.