Taxation of Czech trust funds and foundations in the international context

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00140100" target="_blank" >RIV/00216224:14220/24:00140100 - isvavai.cz</a>

Výsledek na webu

<a href="https://academic.oup.com/tandt/article/30/9/563/7738294" target="_blank" >https://academic.oup.com/tandt/article/30/9/563/7738294</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1093/tandt/ttae073" target="_blank" >10.1093/tandt/ttae073</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of Czech trust funds and foundations in the international context

Popis výsledku v původním jazyce

The foundation’s purpose is traditionally public benefit activities in the Czech environment. In addition to a foundation, a trust fund, primarily used for the management of family assets but often for public benefit purposes, can be used for philanthropic purposes. Foundations and trust funds are subject to different tax regimes depending on the purpose for which they were established. The aim of this article is to use the analytical-descriptive and comparative method to explain, also in the international context, the tax aspects of foundations and trust funds, their different purposes and potential problems, as in the Czech environment we can still encounter the belief that foundations and trust funds serve to circumvent the tax system.

Název v anglickém jazyce

Taxation of Czech trust funds and foundations in the international context

Popis výsledku anglicky

The foundation’s purpose is traditionally public benefit activities in the Czech environment. In addition to a foundation, a trust fund, primarily used for the management of family assets but often for public benefit purposes, can be used for philanthropic purposes. Foundations and trust funds are subject to different tax regimes depending on the purpose for which they were established. The aim of this article is to use the analytical-descriptive and comparative method to explain, also in the international context, the tax aspects of foundations and trust funds, their different purposes and potential problems, as in the Czech environment we can still encounter the belief that foundations and trust funds serve to circumvent the tax system.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Trusts & Trustees

ISSN

1363-1780

e-ISSN

1752-2110

Svazek periodika

30

Číslo periodika v rámci svazku

9

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

6

Strana od-do

563-568

Kód UT WoS článku

001295372700001

EID výsledku v databázi Scopus

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