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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

  • DOI - Digital Object Identifier

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

  • OECD FORD obor

    50204 - Business and management

Návaznosti výsledku

  • Projekt

  • 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