Recognition without immunity: Czech tax law's approach to foreign trusts
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0198580" target="_blank" >RIV/00216305:26510/26:0198580 - isvavai.cz</a>
Result on the web
<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf058/8237594?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=f2be1ea9-ae03-48c6-8a48-0af661f645ae" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttaf058/8237594?utm_source=authortollfreelink&utm_campaign=tandt&utm_medium=email&guestAccessKey=f2be1ea9-ae03-48c6-8a48-0af661f645ae</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1093/tandt/ttaf058" target="_blank" >10.1093/tandt/ttaf058</a>
Alternative languages
Result language
angličtina
Original language name
Recognition without immunity: Czech tax law's approach to foreign trusts
Original language description
This article analyses the legal and tax treatment of foreign trusts within the Czech legal system, focusing on their classification under both private and public law. Emphasis is placed on income tax implications and the practical application of Czech tax regulations. The study outlines the key features of Czech and foreign trust-like structures and explores their recognition, registration, and comparability. Particular attention is paid to the evolving administrative approach, especially the criteria used by Czech tax authorities to assess the comparability of foreign trusts. This article identifies potential continuing practical uncertainties and regulatory tensions in cross-border tax planning, considering Czech legal regulation.
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
50500 - 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
9
Country of publishing house
GB - UNITED KINGDOM
Number of pages
8
Pages from-to
1-8
UT code for WoS article
001552832600001
EID of the result in the Scopus database
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