Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0198458" target="_blank" >RIV/00216305:26510/26:0198458 - isvavai.cz</a>
Result on the web
<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf054/8213726?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=75337996-cb64-4a73-81c3-8574eb73e9ee" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf054/8213726?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=75337996-cb64-4a73-81c3-8574eb73e9ee</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1093/tandt/ttaf054" target="_blank" >10.1093/tandt/ttaf054</a>
Alternative languages
Result language
angličtina
Original language name
Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law
Original language description
This article describes and evaluates selected aspects of accounting and tax regime of the Czech trust fund. The Czech legislature has resolved the incompatibility between the private law nature of the trust fund and public law requirements through a series of pragmatic legal fictions, which treat the trust fund as a legal person for accounting and tax purposes. The article identifies the Czech tax model as a viable framework for use within a holding structure, whilst also highlighting the regulatory tension between the desire for discretion and the growing pressure for transparency under AML legislation.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Trusts & Trustees
ISSN
1363-1780
e-ISSN
1752-2110
Volume of the periodical
31
Issue of the periodical within the volume
8
Country of publishing house
GB - UNITED KINGDOM
Number of pages
6
Pages from-to
1-6
UT code for WoS article
001537332500001
EID of the result in the Scopus database
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