Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F21%3APU144842" target="_blank" >RIV/00216305:26510/21:PU144842 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds
Popis výsledku v původním jazyce
The submitted article "Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate funds" deals with a comparative analysis of Czech Republic's and Luxembourg's tax environment in the field of alternative investment funds investig in real estate. The author focuses on finding a relevant equivalent to the qualified investors fund known from the Czech Republic's legislation in Luxembourg's legal frame. Further the author analyses both Czech and Luxembourg systems of taxation of qualified investors funds and equivalent Luxembourg entities. In the third chapter the author focuses on comoarison of the amount of the amount of income tax paid by each analysed qualified investors fund from the sample with the amount of subscription tax. that the fund would have paid if it had been founded in Luxembourg. The findings obtained, represented mainly by the result thet significantly favoured Luxembourg as a domicile providing singificantly more favourable
Název v anglickém jazyce
Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds
Popis výsledku anglicky
The submitted article "Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate funds" deals with a comparative analysis of Czech Republic's and Luxembourg's tax environment in the field of alternative investment funds investig in real estate. The author focuses on finding a relevant equivalent to the qualified investors fund known from the Czech Republic's legislation in Luxembourg's legal frame. Further the author analyses both Czech and Luxembourg systems of taxation of qualified investors funds and equivalent Luxembourg entities. In the third chapter the author focuses on comoarison of the amount of the amount of income tax paid by each analysed qualified investors fund from the sample with the amount of subscription tax. that the fund would have paid if it had been founded in Luxembourg. The findings obtained, represented mainly by the result thet significantly favoured Luxembourg as a domicile providing singificantly more favourable
Klasifikace
Druh
O - Ostatní výsledky
CEP obor
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OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů